TaxTMI 
TaxTMI 
1973 (1) TMI 81
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....------------------ The judgment of the court was delivered by HEGDE, J.-These are appeals by special leave. They are filed by the same assessee. They arise from the decision of a Division Bench of the Allahabad High Court. The judgment under appeal not only deals with references made under the U. P. Sales Tax Act, 1948 (hereinafter referred to as the Act), but also the two writ petitions filed by the assessee. The assessee, who is a registered dealer under the Act, is having his business at Kanpur. It carries on business in hydrogenated oil and washing soap. It also imports and distributes vanaspati as an agent of Malwa Vanaspati and Chemical Company Ltd., Indore. In these appeals we are concerned with the assessee....
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....n 30 days from the date of the order of assessment. At the time of filing the appeal the assessee deposited only a sum of Rs. 1,600. It appears that the office of the Appellate judge raised some objections as to the maintainability of the appeal. After receiving some explanation from the assessee the appeal was entertained and notice issued to the assessing authority. When the Sales Tax Officer put in his appearance in the appeal he objected to the maintainability of the appeal on the ground that the proviso) to section 9 of the Act had not been complied with. That objection was accepted and the appeal was dismissed as not maintainable. Thereafter at the instance of the assessee certain questions were referred to the High Court for ascertai....
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....ette. declare that the turnover in respect of any goods or class of goods shall not be liable to tax except at such single point in the series of sales by successive dealers as the State Government may specify." (Remaining portion of section 3-A is not relevant for our purpose.) Now we come to section 9(1) and this section provides "Any dealer objecting to an order allowing or refusing an application for exemption certificate under clause (b) of sub-section (1) of section 4 or to an order refusing an application under section 30 or to an order imposing a penalty under section 15-A or an assessment made under section 7, 7-A, 7-B, 18 or 21, may within 30 days from the date of service of the copy of the order or notice of assessment, as the....
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....al provision. It provides for multi-point tax. To this general rule certain exceptions are provided. One of the exceptions is that provided under section 3-A. That section permits the Government to select certain items of goods for a single point levy. Vanaspati is one of the items selected for a single point levy. The appellant does not contest the competence of the Legislature to enact section 3-A. It also does not contest the validity of the power conferred on the Government to select sale of certain goods for single point taxation. What is contended on its behalf is that section 3-A provides that single point levy can be imposed only on the "successive dealers" in the series of dealers; an importer is not one such dealer, he being th....
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....section 3-A. Under rule 41(2) read with rule 12 it was bound to submit quarterly returns. We take it that it must have submitted its quarterly returns. Under sub-rule (2) of rule 41 the assessee was bound to deposit the tax due from it according to its returns. In other words, even according to the assessee it was bound to deposit into the treasury or pay cheque to the assessing authority of Rs. 10,339.19. Admittedly, it had not done so. What is urged by the learned counsel is that whatever might be the facts admitted in the return and whatever might be the admissions made before the assessing authority it was open to the assessee to take a different stand in its memorandum of appeal and what is relevant for the purpose of section 9 is the ....