9911796707
TMI Blog1970 (4) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... ict Hissar, in the State of Haryana. The petitionerfirm is registered under the Punjab General Sales Tax Act and the Central Sales Tax Act at Sirsa. The provision of sub-rule (ii) of rule 27-A, as amended up-to-date, applicable to the State of Haryana which is being challenged in this writ petition, is as follows: "27-A. A dealer who wishes to deduct from his gross turnover the amount in respect of- (i)........................ (ii) a purchase or sale of declared goods on the ground that he is entitled to make such deduction under sub-section (3) of section 5 of the Act shall append to his return in from S.T. VIII or S.T. VIII-A or both, as the case may be, a certificate in Form S.T. XXX which shall be issued by every selling dealer to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enous or imported) in side the State of Haryana by a its manufactured state, Haryana, or otherdealer liable to whether ginned or unwise received by pay tax under ginned, baled, pressed or him in the State this Act. otherwise but not includof Haryana, for ing cotton waste. sale. (ii) If purchased in (ii) First purchase the State of within the Haryana. State of Haryana by a dealer liable to pay tax under this Act." Thus it would be seen that the effect of this provision is that during the year 1968-69 and also for a part of the year 1967-68, cotton was taxable in the hands of first seller if the same was imported from outside the State of Haryana or otherwise received for sale and in the hands of first purchaser, if purchased inside the St ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ministration of the provisions of the Act. The procedure is necessary to have a check about the transactions for which tax is not being paid in view of the provisions of sub-section (3) of section 5 of the Act. The rules are always made to carry out the purpose of the Act and this rule in no manner comes in conflict with the provisions of sub-section (3) of section 5 of the Act. Rather, it is necessarily to be made for properly administering the provisions of the Act. The best type of evidence in the form of a certificate in form S.T. XXX from the selling dealer has been provided to evidence the exemption claimed. The learned counsel then contended that if in a particular case the selling dealer refuses to issue a certificate in form S.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. It is for the Sales Tax Officer to be satisfied that, in fact, the certificate of registration of the buying dealer contains the requisite statement, and if he has any doubts about it, the selling dealer must satisfy his doubts. After reading the provisions of sub-section (3) of section 5 read with rule 27-A(ii), we have no doubt in our mind that the provisions of rule 27-A(ii) are directory and in case the assessing authority is satisfied that the selling dealer has refused to furnish a certificate to the purchasing dealer in form S.T. XXX, it is open to the assessing authority to satisfy itself about the genuineness of the claim being made from the best evidence which may be available or even from the source of the selling dealer or i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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