TMI Blog1984 (1) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... 14/67-68 before the Deputy Commissioner of Commercial Taxes (Appeals), Bangalore (hereinafter referred to as the DC), who by his order dated 20th March, 1968 (exhibit-B) allowed the said appeal and held that the petitioner was not liable to pay any Central sales tax for the said period and cancelled the assessment of the CTO. In allowing the said appeal, the DC was guided by the law declared by this Court in Yaddalam Lakshminarasimhiah Setty v. State of Mysore [1962] 13 STC 583; 40 Mys LJ 577 which was affirmed by the Supreme Court in the appeal filed by the State on other grounds, since reported in State of Mysore v. Yaddalam Lakshminarasimhiah Setty and Sons [1965] 16 STC 231 (SC); AIR 1965 SC 1510, which was later rendered ineffective b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of his action, the respondent has filed his return. 5.. Sri B.P. Gandhi, learned counsel for the petitioner, contends that whatever be the effect of the Amending Act, there was no legal and effective assessment order made against his client for the assessment year 1963-64 under the Act and therefore, it was not open to the authorities to recover any amount for the aforesaid assessment year. 6.. Sri L.M. Pandurangaswamy, learned High Court Government Pleader, in justifying the action of the authority contends that the petitioner cannot escape the liability notwithstanding the order made by the Tribunal in his favour. 7. Earlier, I have set out the proceedings initiated by the authorities under the Act for the assessment year 1963- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment year 1963-64, he is entitled for refund of the amounts, if any, paid by him for that period and he is not liable to pay any further amounts that have not already been paid by him for the aforesaid period. 9.. In the light of my above discussion, I make the following orders and directions: (a) I declare that there is no legal and effective order made under the Central Sales Tax Act, against the petitioner for the assessment year 1962-63 and therefore, he is not liable to pay any Central sales tax for the aforesaid period. (b) I direct the respondent to refund the taxes, if any, paid by the petitioner for the assessment year 1963-64. 10.. Writ petition is disposed of in the above terms. But, in the circumstances of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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