TaxTMI 
TaxTMI 
1969 (9) TMI 104
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.... the third period from 1958 to 1959 was also made. According to the dealer, the books of account seized disclosed a considerable amount of credit sales to registered dealers and such sales had been deducted out of the total turnover of the assessee in terms of explanation (a)(ii) below section 5 of the Bihar Sales Tax Act, 1947. The assessee's contention was, however, rejected by the assessing officer, on the ground that declaration as required under rule 18 of the Bihar Sales Tax Rules, 1949, was not produced in support of the claim. The appeal preferred by the assessee was dismissed and when the matter was taken to the Board of Revenue, the Board also by its order dated the 8th of February, 1962, accepted the view expressed by the authori....
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.... 641 (S.C.). In that case the point for consideration was almost identical with the question raised on behalf of the assessee in the present case. The declaration contemplated in order to justify the claim for deduction of the amount under credit sales to registered dealers was subject to a declaration under rule 27(2) of the Orissa Sales Tax Rules, 1947. The dealer in that case had not produced the declaration and the claim of the dealer was rejected on that ground. The Supreme Court held, however, that production of mere declaration was not mandatory as rule 27(2) must be reconciled with section 5(2)(a)(ii) of the Orissa Sales Tax Act, 1947. Hence, it was open to the dealer to claim exemption by adducing other evidence so as to bring the ....
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....n terms of section 47 of the 1959 Act, all proceedings relating to such liability could be continued and disposed of under the provisions of the Bihar Sales Tax Act, 1947, as if the Bihar Sales Tax Act, 1959, had not been passed and the power of the Tribunal to review any order under the Bihar Sales Tax Act, 1947, was coextensive with the power of the Board and as such the Tribunal could not exercise any higher power than what the Board of Revenue itself was vested with in the matter of review of its order. In my opinion, the argument is correct and it is in consonance with the decision of the Supreme Court in M/s. Tungabhadra Industries Ltd. v The Government of Andhra PradeshA.I.R. 1964 S.C. 1372., wherein their Lordships distinguished mer....
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....er on account of sale of goods to registered dealers.-A dealer who wishes to deduct from his gross turnover the amount of a cash or credit sale to a registered dealer shall produce the copy of the relevant cash memo. or bill according as the sale is a cash sale or a sale on credit, and a true declaration in writing in Form VI-A by the purchasing dealer or by such responsible person as may be authorised in writing in this behalf by such dealer that the goods in question are specified in the certificate of registration of such dealer and are required by such dealer either for use in the execution of any contract or for resale or for use in packing of taxable goods for resale." There is nothing on record to show that any attempt was ....