1982 (12) TMI 178

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..... ppeal No. 9 of 1976 filed by appellant No. 2, M/s. Anand Agencies, before the Sales Tax Tribunal against the order of the Sales Tax Officer. 2.. The questions referred to us for determination are: (1) whether under section 7(3)(III) of the Goa, Daman and Din Sales Tax Act, 1964, a dealer who is not the first seller in a series of sales of successive dealers, liable to adduce proof of payment of t .....

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..... he period of 13th October, 1971, to 31st March, 1972, for a turnover of Rs. 1,20,409.00 was made on them by the Sales Tax Officer. They claimed that under section 7(3)(III) of the Sales Tax Act they were entitled to a deduction in respect of the entire turnover during the said period. The Sales Tax Officer rejected the said claim. 4.. In an appeal to the Tribunal, the Tribunal confirmed the order .....

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..... der section 8 as goods taxable at the first point, provided that in the case of such sales proof of payment of tax at the first point is adduced by the dealer to the satisfaction of the Commissioner." This section provides for exclusion of certain turnover of the registered dealer. Clause (Ill) quoted above provides for one of such circumstances for exclusion, such exclusion being in respect of t .....

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..... xable at first point only in the hands of appellant No. 1 and therefore the turnover of appellant No. 2 of such goods was excluded from tax. However, it was admitted by the Tribunal that by reason of section 10 read with item 68 of the Second Schedule to the Act appellant No. 1 were exempted from paying the tax on goods sold by them, which was, under section 8 of the Sales Tax Act, payable by them .....

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..... t, being a small-scale industry, the point of tax fixed for such sales, under section 8 of the Act at first point only, could not be shifted to the other subsequent point, that is, to the sale by appellant No. 2. 8.. We, therefore, answer the questions referred to us as under: Question No. (1): In the negative. Question No. (2): In the negative. Respondent to pay the costs of the reference.

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