TMI Blog1991 (3) TMI 352X X X X Extracts X X X X X X X X Extracts X X X X ..... ir taxable turnover for the assessment years 1970-71, 1971-72, 1972-73, 1973-74 and 1974-75. They, however, disputed the levy of tax on the inter-State sale of dressed hides and skins on the ground that the commodity had already suffered tax in the shape of raw hides and skins. According to them, tanning and dressing do not differentiate or change the product from raw hides and skins. Their case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard to tax on sale or purchase of the goods within a State and it says: "Every sales tax law of a State shall, in so far as it imposes or authorises the imposition of a tax on the sale or purchase of declared goods, be subject to the following restrictions and conditions, namely: (a) the tax payable under that law in respect of any sale or purchase of such goods inside the State shall not exce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng provision under the Tamil Nadu General Sales Tax Act is section 4-A which provides for reimbursement or refund of tax paid. Section 4-A says: "(1) where a tax has been levied and collected under section 4 or 7-A in respect of the sale or purchase of declared goods and such goods are sold in the course of inter-State trade or commerce, and tax has been paid under the Central Sales Tax Act, 195 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-section (1) of section 4-A of the Act. It appears the petitioner never filed any such claim in the prescribed form either with the return of turnover or any time prior to the final assessment on account of any particular order. The learned counsel for the petitioner states that, since the petitioner contested the very imposition of tax, he did not file any claim for reimbursement. The learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re us except the statement of the learned counsel for the petitioner at the Bar that the petitioner intends to make such a claim. In case any such claim is filed on behalf of the petitioner, the assessing authority shall be duty bound to consider his claim, particularly in view of the fact that the final assessment made by the assessing authority is final subject to appeal and revision, and his or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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