Central sales tax rebate follows State collection machinery when timely payment is made under the applicable sales tax law.

A dealer assessed to Central sales tax was entitled to the rebate available under the State sales tax law when tax was paid within the prescribed time. Section 9(3) of the Central Sales Tax Act authorises assessment, collection and enforcement of Central sales tax in the same manner as tax under the State's general sales tax law and applies that statutory machinery. Because the rebate under section 13(8) of the Orissa Sales Tax Act was part of the collection process and was designed to encourage prompt payment, it could not be excluded when Central sales tax was collected through the State procedure.

---

---

Issues: Whether a dealer assessed under the Central Sales Tax Act, 1956 was entitled, by virtue of section 9(3), to the rebate provided by section 13(8) of the Orissa Sales Tax Act, 1947 on payment of tax within the prescribed time.

Analysis: Section 9(3) authorises assessment, collection and enforcement of Central sales tax in the same manner as tax under the general sales tax law of the State, and makes applicable the provisions of that law. The rebate under section 13(8) was a concession designed to stimulate prompt payment and facilitate collection. Since the rebate formed part of the collection process and the statutory machinery for collection under the State law was attracted by section 9(3), the concession could not be excluded when Central sales tax was collected in the same manner.

Conclusion: The dealer was entitled to the rebate under section 13(8) of the Orissa Sales Tax Act, 1947 for Central sales tax paid within the prescribed time.

---