1968 (9) TMI 103

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....undisputed that the petitioners in these cases were entitled to the refund claimed on the enunciation made by the Supreme Court in State of Mysore v. Lakshminarasimhiah Setty[1965] 16 S.T.C. 231. and by this Court in Govindaraju Chetty v. Commercial Tax Officer[1968] 22 S.T.C. 46; 10 Law Rep. 605. That principle was that in respect of an inter-State sale, no sales tax is payable under the Central ....

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.... Mr. Shantharaju contended that the applications for rectification in all these cases were made only by a partner of the dissolved firm. But the application for rectification under rule 38 of the Mysore Sales Tax Rules is a step in the assessment proceeding and section 15(2) of the Mysore Sales Tax Act makes it clear that for the purposes of making an order in the assessment proceeding, the dis....