TaxTMI Login
AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Just a moment...
AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the assessee was entitled to exemption from sales tax under Notification No. ST-4485/X dated 14th December 1957 in respect of sales of imported mill-made cloth when the cloth did not attract additional excise duty and proof of payment of such duty was not furnished.
Analysis: The notification was issued under section 4(1)(b) of the U.P. Sales Tax Act to implement the scheme of the Additional Duties of Excise (Goods of Special Importance) Act, 1957. Its exemption operated only in respect of goods on which additional excise duty was leviable and, further, only where the dealer satisfied the assessing authority that such duty had been paid. The exemption was therefore conditional and confined to goods within the ambit of section 3 of the 1957 Act. A dealer whose goods were not subject to additional excise duty could not invoke the notification at all. The earlier Supreme Court decision on a differently worded notification did not assist the assessee because that notification granted an unconditional exemption in its opening part, whereas the present notification did not.
Conclusion: The assessee was not entitled to the claimed exemption; the answer was against the assessee and in favour of the Revenue.
Ratio Decidendi: A sales tax exemption notification issued to give effect to the additional excise duty scheme applies only to goods on which that duty is leviable, and a dealer cannot claim its benefit where the goods are outside that levy.
TaxTMI 
