9911796707
TMI Blog1973 (11) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... eral Sales Tax Act, 1948, and section 15 of the Central Sales Tax Act, 1956, and that the respondent, the State of Haryana, may be prohibited from making any assessments against the petitioners on the basis of the aforesaid notices. The facts of this case are that the petitioner-firm Messrs. Rikhi Ram Ram Gopal is running a cotton ginning and pressing factory at Narwana, District Jind, and deals in the sale and purchase of cotton and cotton seeds in the State of Haryana. This firm is registered as a dealer both under the Central Sales Tax Act, 1956 (hereinafter called the Central Act) and under the Punjab General Sales Tax Act, 1948 (hereinafter called the Punjab Act). The cotton and cotton seeds, in which the petitioner-firm deals, are com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial facts stated in the petition. He maintained that the impugned notices were validly issued to the petitioners and they were liable to pay the sales tax for the disputed period. Rule 48(2) of the Rules framed by the Haryana Government was alleged to be valid and legal. Before dealing with the contentions of the learned counsel for the petitioners, we may refer to the relevant provisions of the Central Act and the Punjab Act and the Rules. Section 15 of the Central Act reads as follows: "Every sales tax law of a State shall, in so far as it imposes or authorises the imposition of a tax on the sale or purchase of declared goods, be subject to the following restrictions and conditions, namely...... (b) where a tax has been levied under th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Punjab General Sales Tax Rules, 1949, as introduced by the State of Haryana reads as follows: "48. (2) Where the refund of tax is claimed in respect of any declared goods, sale or purchase of which has been subjected to tax under the Act prior to the sale of such goods in the course of inter-State trade or commerce, the dealer who effected the inter-State sale of such goods, shall make an application of refund in form S.T. XXXII and append thereto the following documents: (a) certificate(s) in form S.T. XXXII-A in respect of each transaction from the dealer who paid tax at the point of first stage or purchase in the State; (b) a copy of the return in form S.T. VIII or S.T. VIII-A or both, as the case may be, for the period during whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e dealer who has paid the tax under the State Act alone is entitled to make an application for refund of the tax. In support of this contention, he relied upon M.A. Khader and Co. v. Deputy Commercial Tax Officer[1970] 25 S.T.C. 104. , wherein it was held as under by the Madras High Court: "Section 15(b) of the Central Sales Tax Act, 1956, postulates the levy of a local tax as also a Central tax on inter-State sales in relation to declared goods, but with the condition that the tax levied by the State shall be refunded to such person in such manner and subject to such conditions as may be provided in any law in force in that State. But the person who is to apply for refund and who is entitled to such refund is the person who has paid the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rincipal Act, in clause (b),(a) for the words 'the tax so levied', the words 'and tax has been paid under this Act in respect of the sale of such goods in the course of inter-State trade or commerce, the tax levied under such law' shall be, and shall be deemed to have been, substituted, with effect from the 1st day of October, 1958; (b) for the words 'shall be refunded to such person', the words 'shall be reimbursed to the person making such sale in the course of inter-State trade or commerce' shall be substituted." This amendment was made retrospectively with effect from the 1st day of October, 1958. For the words "the tax so levied", the words "and tax has been paid under this Act in respect of the sale of such goods in the course of in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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