TMI Blog1987 (1) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... in annexure-2 disallowing adjustment of taxes paid by the petitioners as purchase tax at places other than check-gates. 2.. The assessment for the year 1976-77 was completed under section 12(4) of the Orissa Sales Tax Act by order dated 22nd July, 1977 (annexure-1). A sum of Rs. 10,961.75 paid by the dealer in shandies, for which he had also produced receipts granted by the Sales Tax Officers wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithout any sanction of law. Section 8 of the Act prescribes the points at which goods may be taxed or exempted and on reference to section 8, it was submitted that under the scheme of the said provision, the same goods cannot be taxed under the Act at more than one point in the same series of sales or purchases by successive dealers. This proposition was not disputed on behalf of the Revenue and i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffect is obtained from the Sales Tax Officer." Apart from this proviso, we do not find any other provision for adjustment of taxes paid by a dealer at places other than the check post or barrier as in the present case. But in view of the fact that under the scheme of the Act multipoint tax is not intended, we feel inclined to hold that the dealer should be entitled to claim adjustment of taxes w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t paid as sales tax while computing the tax due. 6.. With respect to the second item of Rs. 960 which was although said to have been paid at the check-gate but certificate from the Sales Tax Officer was not filed, in view of the scheme of the proviso to rule 36 requiring the filing of the certificate by the dealer for adjustment, the dealer is not entitled to any relief on this account. The Sale ..... X X X X Extracts X X X X X X X X Extracts X X X X
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