TMI Blog1981 (2) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 8(2) read with notification dated 1st April, 1966, issued under section 8(5). The assessment order was passed on 31st March, 1979. As the petitioner had paid excess tax, refund was ordered to the extent of Rs. 16,126.30. By notification dated 1st April, 1966, the State Government had directed that the rate of tax in respect of inter-State sales of all kinds of grains, cereals and pulses shall be calculated at the rate of 2 per cent. By notification dated 1st April, 1978, issued under section 8(5), the notification dated 1st April, 1966, was cancelled with effect from 1st April, 1978. Another notification was then issued by the State Government on 6th July, 1979. By this notification, the notification dated 1st April, 1978, was amended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State in respect of the sales by him, in the course of inter-State trade or commerce, from any such place of business of any such goods or classes of goods as may be specified in the notification, or that the tax on such sales shall be calculated at such lower rates than those specified in sub. section (1) or sub-section (2) as may be mentioned in the notification; (b) that in respect of all sales of goods or sales of such classes of goods as may be specified in the notification, which are made, in the course of interState trade or commerce, by any dealer having his place of business in the State or by any class of such dealers as may be specified in the notification to any person or to such class of persons as may be specified in the no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 1st April, 1966, up to 1st April, 1978, and from 1st April, 1978, the rate of tax would be 4 per cent. The first and second notifications dated 6th July, 1979 (annexure-I), will not have the effect of increasing the rate of tax to 4 per cent for the period from 21st May, 1975, to 1st April, 1978. To that extent the petition will have to be allowed. 4.. The petition is partly allowed. We direct that the first and second notifications dated 6th July, 1979 (annexure-I), will not be given effect to so as to enhance the tax for the period from 21st May, 1975, to 1st April, 1978. The rate of tax for this period of inter-State sales of pulses would be 2 per cent in accordance with the notification dated 1st April, 1966. There will be no o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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