TMI Blog1981 (10) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... akhpur. The revision relates to the assessment year 1975-76. The assessee, apart from dealing in other articles, dealt in oil-seeds. His account books were accepted. The assessee claimed exemption in respect of the turnover of the sale of oil-seeds amounting to Rs. 60,741.23 on the ground that these sales were made on 2nd October, 1975, and it had already been taxed at the point of purchase, and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C 518 has referred the matter to a Division Bench. Section 14 of the Central Sales Tax Act declares certain goods to be of special importance in inter-State trade or commerce. Oil-seeds find a berth in section 14(vi). Section 15(a) of this Act imposes restrictions and conditions in regard to tax on sale or purchase of declared goods within a State. Section 15(a) is relevant for the purposes of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... verride the provisions of section 15(a) of the Central Sales Tax Act. This was so held by one of us in the case of Nirankari Engineering, Kanpur (page 197 infra); 1979 UPTC 1125. This view of ours finds support from the decision of the Supreme Court in the case of Bhawani Cotton Mills Ltd. v. State of Punjab [1967] 20 STC 290 at 296-297 (SC). The decision in the case of Mathura Das Ram Saran Das [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court) held that they could be subject to tax at multiple points. The decision could not have been otherwise, for cotton yarn was not a declared commodity under section 14 of the Central Sales Tax Act till 1st October, 1958. It came to be included in section 14(ii-b) as from 1st October, 1958. Thus the restriction imposed by section 15(a) of the Central Sales Tax Act did not operate so as to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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