1962 (2) TMI 69

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....evision petitions by the Department under section 15B(1) of the General Sales Tax Act, 1125, read with section 9(3) of the Central Sales Tax Act, 1956. They relate to assessments under the Central Sales Tax Act, 1956. The period concerned in T.R.C. Nos. 7, 8 and 10 of 1961 is the financial year 1957-58, and the period concerned in T.R.C. Nos. 9 and 11 of 1961 is the period from 1st April, 1958 to ....

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.... the ambit of subsection (2) of section 8, cannot be taxed." It is the correctness of this decision that is challenged before us. 4.. Sub-section (2) of section 8 of the Central Sales Tax Act, 1956, as it stood prior to the amendment effected by Central Act 31 of 1958, read as follows: "The tax payable by any dealer in any case not falling within subsection (1) in respect of the sale by him ....

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....treat the inter-State sales as intra-State sales and assess them on the basis of the State enactment. It follows that if there is no liability under the State enactment, there can be no liability under the Central Act either. 6.. The entire basis for the submission on behalf of the Department is the latter portion of sub-section (2) of section 8 which says: "and for the purpose of making any su....

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....hin this definition of the Central Act need not necessarily be a dealer as defined in the Sales Tax Act of a State. And even if he is a dealer under both the enactments. he may be liable to taxation under the Central Act and not liable to taxation under the State enactment. 8.. For example, the General Sales Tax Act, 1125, provides a minimum turnover for the liability to taxation. A similar imm....