1962 (11) TMI 29

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.... is a dealer in jaggery. The State in exercise of its powers under section 6 of the Madras General Sales Tax Act issued a notification exempting the sale of jaggery from sales tax with effect from 1st April, 1958. Though the publication of this notification was on 23rd April, 1958, it was to take effect from 1st April, 1958. The petitioner, however, collected sales tax on jaggery sold to its custo....

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.... had initially collected from its purchasers but subsequently refunded to them. The Deputy Commercial Tax Officer (Assessment) held that the petitioner was liable to pay the amount to the State irrespective of the question whether the amount had been refunded to the purchasers or not. The Appellate Assistant Commissioner, however, took a different view and held that inasmuch as the petitioner had ....

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....aggery from 1st April, 1958, till the date on which it became aware of the Government notification exempting jaggery from sales tax. Thus the fact of repayment of the tax collected by the petitioner to its purchasers has been proved beyond doubt. The position, therefore, is that the petitioner has no amount in its hands which could come within the provisions of section 8-B(2) of the Act in which c....