TMI Blog1968 (4) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... pertained to sales of chemicals such as alum, chlorine, etc., to the Public Health Department. According to the petitioner these sales were sales of medicines to the department within rule 24(ii) of the Madhya Pradesh General Sales Tax Rules, 1959, and were duly certified. Rule 24(ii) permits deduction of turnover in respect of sales of "medicines, instruments and other equipments" to certain hospitals and dispensaries, the Indian Red Cross Society and Public Health Department. By a proviso to the rule the deduction is allowable only when it is certified by the Medical Officerin-charge, the Secretary of the Indian Red Cross Society, or the Director of Public Health Services or Public Health Engineer, Madhya Pradesh, as the case may be, tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, therefore, the Additional Commissioner should not have disallowed the deduction on the ground of non-production of certificates before the Assessing Officer. Shri K. K. Dubey, learned Government Advocate, in reply submits that under rule 15(4), the certificates required by rule 24 must accompany the return and cannot be filed later. According to him rule 15(4) is mandatory. 3.. Under the scheme of the Madhya Pradesh General Sales Tax Act, 1958, tax is levied on taxable turnover and every registered dealer has to furnish returns for such period and by such dates as may be prescribed. The procedure for assessment is provided in section 18, the relevant provisions of which read as follows: "Section 18......... (1-A) If the Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accompany the return, is mandatory. Under sub-section (1-A) to section 18, if the Assessing Officer is satisfied that the returns furnished are "correct and complete" the assessment is made on the basis of the returns. In case the Assessing Officer is not so satisfied he calls upon the assessee under subsection (2) "to produce evidence or have it produced in support of the returns ", or "to produce or cause to be produced any accounts, registers, cash memoranda or other documents" as may be considered necessary. After hearing the dealer and before making the assessment the Assessing Officer can again under sub-section (3) require "further evidence". Rule 15(4) does not in terms provide that if the certificates do not accompany the return, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner of Sales Tax, Indore1966 M.P.L.J. 1115; [1967] 19 S.T.C. 46.In that case while construing section 8(4) of the Central Sales Tax Act, 1956, it was held by this Court that in case of sales to a registered dealer, the declaration of the purchasing dealer must be filed before the assessing authority and that the Additional Commissioner was right in refusing to accept the declaration at the stage of revision. The decision in that case was based on the terms of section 8(4) of the Central Act, which requires that the declaration has to be furnished "to the prescribed authority". Moreover, in that case the dealer had been given sufficient opportunity to produce the declarations at the assessment stage and that was one of the reasons why the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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