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TMI Blog1968 (11) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... regate sale price of Rs. 36,06,773.60 in respect of the assessment year 1959-60, he deducted a sum of Rs. 70,614.81 and from the sum of Rs. 44,10,939.53, he deducted a sum Rs. 74,436.01 in respect of the assessment year 1960-61. But the Deputy Commissioner of Commercial Taxes thought that those deductions were illegitimate deductions, and so, in the exercise of his revisional power created by section 21(2) of the Mysore Sales Tax Act, 1957, which will be referred to as the Mysore Act, he enhanced the tax in respect of both the years. The appeals preferred to the Sales Tax Appellate Tribunal were dismissed, and so, these revision petitions. It was explained by the Supreme Court in The State of Mysore v. Yaddalam Lakshminarasimhiah Setty & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so taxable turnover under that Act. Otherwise not. Now, section 38 of the Mysore Act authorises the State Government to make rules with respect to a multitude of matters, and clause (a) of sub-section (2) of that section authorises rules in respect of matters expressly required by the Act to be prescribed by rules. Section 2(1)(u-1) of the Mysore Act defines a taxable turnover, and that definition reads: "2. Definitions.-(1) In this Act, unless the context otherwise requires,- * * * * (u-1) 'taxable turnover' means the turnover on which a dealer shall be liable to pay tax as determined after making such deductions from his total turnover and in such manner as may be prescribed........................." So, with respect to the deductions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nation of turnover under the Central Act excludes the application of the rules for such determination under the Mysore Act. Section 13(1)(b) of the Central Act empowers the Central Government to regulate by Rules the manner in which the turnover in relation to the sale of goods under that Act shall be determined and the deductions which may be made in the process of such determination. It was said that rule 11(2) of the Central Sales Tax (Registration and Turnover) Rules, 1957, which will be referred to as the Central Rules in the course of this judgment, is an exhaustive rule with respect to deductions and that the only deductions which could be made in the process of the determination of the taxable turnover is the deduction to which tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eral sales tax law of the State or the Rules made thereunder. But this question does not arise in this case since there is no such repugnancy, and so, as to what would be the consequence emanating from any such repugnancy is a matter on which it is unnecessary for us to pronounce. Now, if section 9(3) of the Central Act says that the provisions in the general sales tax law of the State shall be subject to the Rules made under the Central Act and if all that rule 11(2) of the Central Rules does is no more than to authorise a particular deduction, the other deductions allowed by the general sales tax law of the State have nevertheless to be made and the provisions in the general sales tax law of the State directing those deductions do not st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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