Inclusive-price bills are not conclusive on tax collection; assessing authorities may examine all relevant material before rectification.

Retrospective amendment to the sales tax law and insertion of section 6(1A) permitted rectification where an assessment may suffer from a mistake apparent from the record, and the assessing authority could call for an opportunity to show that no tax had been collected. A bill showing an inclusive price was not conclusive by itself; the real question was whether any sales tax burden had been intended to be passed on to the buyer. That issue had to be decided on all relevant material, including comparable prices and purchaser correspondence, so a fresh enquiry was necessary before deciding whether the exemption condition was met.

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Issues: Whether the rectification of the assessment could be sustained on the basis of a mistake apparent from the record after the retrospective amendment of the sales tax law, and whether the assessee had collected central sales tax merely because the sale bills showed an inclusive price.

Analysis: The retrospective amendment and the introduction of section 6(1A) enabled the assessing authority to examine whether the earlier assessment suffered from an apparent mistake, and the authority was entitled to afford the dealer an opportunity to show that no tax had been collected. The mere recital that the price was inclusive of tax, without a separate mention of central sales tax, was not conclusive. The actual question was whether any amount by way of sales tax had been intended to be passed on to the buyer, which had to be determined on the basis of all relevant material, including comparable intra-State prices and correspondence with purchasers. A fresh investigation was therefore necessary before deciding whether the exemption condition was satisfied.

Conclusion: The Tribunal was wrong in setting aside the rectification on the footing that no further enquiry could be made. The matter required fresh consideration on relevant evidence, and the order of the Tribunal and the authorities below was set aside with a remand to the assessing authority.

Final Conclusion: The revision succeeded, the earlier relief granted to the dealer was undone, and the assessment issue was sent back for fresh adjudication on the permissible material.

Ratio Decidendi: In determining whether tax was collected for the purpose of rectification or reassessment, an inclusive-price bill is not by itself conclusive; the assessing authority may examine all relevant material to decide whether the tax burden was intended to be passed on to the buyer.

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