TMI Blog1980 (2) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... tion No. F. 5 (51) E T/62 dated 24th July, 1962. The assessing authorities held, that the assessees were liable to 'pay sales tax on the sale of these old automobile parts and accessories by virtue of section 3(3)(ii) of the Act, and that they were also liable to registration under section 6 of the said Act. 3.. Though the orders passed by the assessing authorities were appealable, yet the assessees directly filed revision petitions before the Board of Revenue. These revision petitions were allowed on 19th August, 1966. The assessing authorities filed reference petitions before the Board of Revenue under section 15(1) of the Act praying that the case be stated and the question of law arising from the order of the Board of Revenue may be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for the purpose of clause (ccc) of section 2, who is not liable to pay tax under sub-section (1) shall nevertheless be liable to pay tax under and in accordance with the provisions of this Act and the Rules made thereunder, whatever may be the amount or extent of his turnover in respect of the sales of goods made by him within the State." 9.. A casual trader has been defined in section 2(ccc) as under: " 'Casual trader' means a person who has, whether as principal, agent or in any capacity, occasional transactions of a business nature involving the buying, selling, supply or distribution of such goods as may be specified by the State Government by notification in the official Gazette whether for cash or for deferred payment, or for co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pay tax irrespective of his turnover, which means that a casual trader or any other trader dealing in specified goods would be liable to pay tax in spite of the exemption granted under section 3(1) of the Rajasthan Sales Tax Act, and as he is liable to pay tax, he is equally liable to get himself registered as a dealer under section 6 of the Act. 14.. The learned counsel for the assessees has contended that the goods are already tax-paid. In reference proceedings this Court will not enter into the investigation of fact whether the goods are tax-paid or not. The assessee would, however, be entitled to submit before the assessing authority that the goods were tax-paid, and were not liable to taxation twice. 15.. With these observations, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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