1967 (2) TMI 87

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.... are sufficient for the disposal of the only prayer in this writ petition are the following: 2. The petitioner is an assessee to sales tax both under the Mysore Sales Tax Act and under the Central Sales Tax Act. For the year ended 31st March, 1962, the Commercial Tax Officer, 1st Circle, Hubli, the 1st respondent herein, made an order of assessment under the Central Sales Tax Act on 31st March, ....

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.... the Mysore Sales Tax Rules, 1957, which reads: "Provided that the excess tax refundable to the dealer may be adjusted towards other amount, if any, due by him under the Act." Now this rule is a rule applicable primarily to assessments under the State Act. Secondly, both the excess tax refundable as well as the amount against which it has to be adjusted are amounts either paid or due under the St....