TaxTMI 
TaxTMI 
1968 (9) TMI 99
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....56). The Third Schedule to the Mysore Sales Tax Act, 1957, enumerates goods in respect of which only a single point purchase tax is leviable under section 5(3)(b) of the Act. The seventh item of that Schedule, which refers to arecanut, states that such tax is payable only at the point of purchase by the first or earliest of successive dealers in the State liable to tax under the Act. In The State of Mysore v. Lakshminarasimhiah Setty & Sons[1965] 16 S.T.C. 231., the enunciation made by the Supreme Court was that under the provisions of sub-sections (1) and (2) of section 9 of the Central Sales Tax Act, as it then stood, sales tax was payable under the Central Sales Tax Act in respect of inter-State sales only if the sale had taken place ....
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.... been taxed under the Mysore Sales Tax Act had the sale taken place inside the State, and so, he could not be taxed under the Central Sales Tax Act. The Supreme Court which accepted this contention made the enunciation that in respect of an inter-State sale, tax under the Central Sales Tax Act is payable only by a dealer who would have been liable under the State Sales Tax Act to pay the tax if the transaction had taken place inside the State. On the basis of this pronouncement, the petitioners in the cases before us sought rectification of their assessments under the Central Sales Tax Act, under rule 38 of the Mysore Sales Tax Rules, and those applications were presented within the period of five years prescribed by that rule which a....
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....on of sections 8 and 9 of the Central Sales Tax Act as they stood before their amendment by Central Act 31 of 1958. But the assessments of the petitioners before us relate to periods when the amended sections were operating. Those amendments came into force on 1st October, 1958, and so the relevant statutory provisions of the Central Act which were applicable to the impugned assessments are sections 8 and 9 of that Act as they stand after their amendment. But it is clear that the amendments made to those sections did not change the law stated by the Supreme Court in Lakshminarasimhiah Setty's case[1965] 16 S.T.C. 231. That statement of the law, which was founded more on the provisions of section 9 than on those of section 8, was that sales ....
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....ntral Sales Tax (Second Amendment) Act, 1958 (Act 31 of 1958) has many alterations to it and the language, which sub-section (2) of that section contained before its amendment, is not to be found in any part of that sub-section after it was altered. But in respect of "levy" and "collection" of tax under the Central Sales Tax Act on an inter-State sale, section 9 in effect remains unchanged. Sub-section (1) of the amended ninth section is in substance similar to the old sub-section. But old sub-section (2) has now become sub-section (3) which however incorporates the same old provisions on assessment, levy and collection. That that is so becomes clear when those sub-sections are read in juxtaposition. Section 9 as it stood befor....
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....empowered to assess, collect and enforce payment of any tax under the general sales tax law of the appropriate State shall, on behalf of the Government of India and subject to any rules made under this Act, assess, collect and enforce payment of any tax, including any penalty, payable by a dealer under this Act in the same manner as the tax on the sale or purchase of goods under the general sales tax law of the State is assessed, paid and collected; and for this purpose they may exercise all or any of the powers they have under the general sales tax law of the State; and the provisions of such law, including provisions relating to returns, appeals, reviews, revisions, references, penalties and compounding of offences, shall apply accordingl....