1971 (5) TMI 60

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....d in respect of the rest, the second purchaser. Gingelly seeds are declared goods in respect of which a single point tax is levied under section 5(4) of the Act. The assessee's turnovers as second purchaser with which we are concerned were as follows: Year Turnover as second purchaser -1963-64 Rs. 4,60,180.94 1964-65 Rs. 3,11,183.41 1965-66 Rs. 2,42,442.67 The assessee claimed that it is entitled to refund of sales tax paid under the Act on all gingerly seeds sold by it in the course of interState sale. The claim was made as per the provisions of the proviso to section 5(4) of the Act read with rule 39-A of the Mysore Sales Tax Rules, hereinafter called the Rules. The Sales Tax Appellate Tribunal held that the assessee is not entit....

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....aw in force in that State." The plain meaning of the above provision is that where a tax has been levied and collected under the State law on declared goods and such goods are sold in the course of inter-State trade or commerce, the tax so paid shall be refunded; the person to whom the refund shall be made is left to be provided by the State sales tax law. It is obligatory on the State to make provision for refund of tax levied on declared goods which are sold in the course of inter-State trade or commerce. The State law can only provide as to who is the person to whom the tax amount shall be refunded. The law cannot say that the tax so levied shall not be refunded at all. To give effect to the provisions of section 15(b) of the Central Sal....