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TMI Blog1973 (11) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... n filed under article 226 of the Constitution for the issue of an appropriate writ, order or direction declaring the levy and collection of purchase tax on the turnover of dried coconuts derived out of tax-paid watery coconuts sold by other dealers during the assessment years 1967-68 to 1970-71 as without authority of law and to interdict the respondents from subjecting such turnover to tax by vir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry coconuts outside the State. Upon these facts it was contended that the tax paid on watery coconuts should be refunded to the petitioner as they have paid the tax subsequently on dry coconuts. The petitioners filed application for refund of tax on watery coconuts paid by their vendors for the assessment years 1967-68 to 1970-71. It is to be noticed that for the assessment years 1967-68 and 1968- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on and from 19th April, 1971. The proviso reads: "Provided that where during the aforesaid periods, any tax has been levied and collected in respect of watery coconuts, and where tax has also been levied and collected in respect of coconuts formed out of such watery coconuts, the tax so levied and collected in respect of such watery coconuts shall alone be refunded." Even a casual reading of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o should be taken as the subject of the proviso but it is the transaction which should be taken into account in order to interpret as to whom the tax should be refunded. We see no reason for accepting that approach. On the other hand, if one reads the proviso in its entirety it will be clear that it can be divided into two parts. The first part says that when the tax is levied and collected in res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We therefore find no difficulty in reaching the conclusion that the proviso entitled only those who were taxed on watery coconuts out of which the dry coconuts were formed. Since the petitioners are dealers in dry coconuts, even though they paid the tax on their transactions, they are not the persons who have been declared by the proviso to be entitled to ask for refund of the tax levied and colle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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