TaxTMI 
TaxTMI 
1962 (7) TMI 28
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.... according to the petitioner were sold not to consumers but to dealers for the purpose of resale by them in the same condition. It may be stated that under the provisions of section 3-AA sale of oil-seeds by a dealer to a consumer alone was liable to sales tax. The assessment order relates to the petitioner's assessment for the year 1957-58. At the material time section 3-AA stood as follows: "Notwithstanding anything contained in section 3 or 3-A, the turnover in respect of coal, iron and steel, raw jute, cotton, oil-seeds or raw hides and skins, shall not be liable to tax except at the point of sale by a dealer to the consumer and the rate of tax shall not exceed three pies per rupee. Unless the dealer proves otherwise, a sale shall be....
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....e rule, the requisite certificate in Form III-A had to be filed with each quarterly return. Admittedly the petitioner did not furnish a certificate in Form III-A, but produced two affidavits and a contract book in order to prove that the sales of oil-seeds by it had been made not to consumers, but to dealers, for resale in the same condition, and as such, the sales were not liable to sales tax. The Sales Tax Officer did not accept this evidence, as he took the view that the certificate in Form III-A required by rule 12-A not having been filed and that being the only mode of proof permissible, the sales were not exempt from sales tax. The only argument which has been addressed to me by the learned counsel for the petitioner is that rule 1....
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..... When one speaks of proof one implies that a certain state of facts exists or does not exist. The material on the basis of which the conclusion may be drawn is a thing quite distinct and apart. It follows that section 3-AA, while it gives the right to a dealer to rebut the presumption or to prove the existence or non-existence of a certain state of facts, does not give him any right as to the choice of the materials on the basis of which the fact may be proved or disproved. So far as rule 12-A is concerned, it in no way takes away from him the right or the opportunity to rebut the presumption. All that that rule does is to lay down that in order to rebut the presumption and to prove a contrary state of facts to exist, a certificate in F....
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....tax. The tax can be levied only after an assessment is made. In making an assessment the turnover has to be determined. In determining the total taxable turnover certain deductions have to be made. The proceeding for assessment has to be initiated, and in due course, to be concluded. In the course of the proceeding, certain conclusions have to be reached on the basis of the evidence and the materials produced therein. From this it is quite clear that a rule providing for the mode of proof or providing for materials on the basis of which a particular fact might be established or a particular presumption rebuted, is a rule for carrying out the purposes of the Act, and can be validly made under sub-section (1) of section 24 in the exercise of ....