9911796707
TMI Blog1978 (12) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... ught is in respect of a somewhat stale claim made by the sales tax department. As it is well-known, groundnuts are declared goods. If inter-State trade is made in respect thereof, Central sales tax also is leviable in respect of such trade. As laid down by section 15(b) of the Central Sales Tax Act and the proviso to section 6 of the A.P. General Sales Tax Act, such dealer should pay the State tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting the Central sales tax but were collecting only the State tax plus the difference between the two taxes. For the year 1974-75 also, in so far as the present writ petitioner is concerned, he was a dealer in groundnuts. They were collecting the State tax and the difference between the State tax and the Central tax in monthly instalments. Towards the State tax that year, the petitioner paid Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is no doubt that as per the provisions of the Central as well as the State laws, both the taxes should be paid and then refund should be claimed of the State tax. Even though it is an empty formality, since the law requires this procedure, it will have to be followed. That is the undeniable legal position. But in the peculiar circumstances of the case, we are inclined to grant the direction which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... much time and the fact that the departmental authorities themselves collected the amount in the manner in which it was paid in view of G.O. No. 1094, we direct that the amount of Rs. 1,18,467 be adjusted by the respondent towards the demand made for the Central sales tax due from the petitioner for the assessment year 1974-75. We also direct that this amount be adjusted accordingly and that they ..... X X X X Extracts X X X X X X X X Extracts X X X X
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