TMI Blog1970 (5) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... tax on a turnover of Rs. 5,10,000 after allowing a deduction of Rs. 40,000. The total tax assessed was Rs. 26,200. This petition has been filed against that demand and the point stressed by the learned counsel for the applicant is that the Assistant Sales Tax Officer had no jurisdiction to assess purchase tax. The power to assess tax under the Act is given to the Commissioner (section 30) and he has authority to delegate the same to his subordinates. Under rule 68 of the M.P. General Sales Tax Rules the Commissioner is authorized to delegate certain powers of assessment according to the table mentioned in the rule. Reliance is placed by the learned counsel for the State on entry No. 7(c) in that table. In the second column of entry No. 7 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spect of any goods purchased and returned by the purchaser within the prescribed period: * * *" Turnover therefore refers only to the price which a dealer receives on sale of goods or which is receivable by him on such sale. A person who does not do any transaction of sale within the State but who merely utilizes his goods in the construction of a bridge certainly has no turnover in that sense. It has not been said in the case of this assessee that it had is a turnover and that it was selling any goods within the State and was, therefore, being assessed for purchase tax. 2.. Learned counsel appearing for the State contended that so long as a dealer does not have a turnover of more than Rs. 4 lakhs, he is amenable to the jurisdiction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y purchase tax, and the Commissioner with whom the residuary power rests and who can assess every dealer other than those mentioned in clauses (b) and (c) of entry 7 would also be confined to exercise jurisdiction only in respect of dealers who have a turnover of more than Rs. 30 lakhs. We are unable to read these entries in that light. We think the intention of rule 68 is to give power to assess turnover in cases of certain classes of dealers to Sales Tax Officers under clause (b) and to Assistant Sales Tax Officers under clause (c) and that all the residuary powers of assessment of purchase tax and in case of dealers of other classes not covered by clauses (b) and (c) will remain undelegated with the Commissioner himself. 4.. In this vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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