1968 (9) TMI 102

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..... the Commercial Tax Officer of escaped turnover which he purported to make under section 12-A of the Mysore Sales Tax Act. The turnover related to arecanuts, and the petitioner was not the first purchaser. Under the seventh entry in the Third Schedule to the Mysore Sales Tax Act, in respect of the turnover relating to arecanuts, sales tax is payable only at the purchase point by the first or earlie .....

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..... the composition fee paid by him is a substitute for the tax which he would have otherwise become liable to pay. The amount paid by him in that way is nevertheless tax paid by him, and, in the cases before us the composition fee so paid by that registered dealer is in truth and reality the tax which he was liable to pay and which he paid in that form. However that may be, the fact remains that he .....

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