1971 (12) TMI 102

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....of M/s. Mahindra & Mahindra Limited under the Hirakud Motors, Sambalpur, who are the main dealers. The petitioners purchased jeeps and pick-ups for the period 1st April, 1966, to 31st March, 1967, from the Hirakud Motors (opposite party No. 6) without payment of tax, and for the said sum furnished declarations. The petitioners now say that they were not aware of rule 93-A of the Orissa Sales Tax R....

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....sessment for the period 1st April, 1966, to 31st March, 1967, with a direction for recomputation with regard to other transactions excluding those in between the Hirakud Motors and the petitioners.   2.. Rule 93-A runs thus: "(1) In a series of sales by successive dealers all motor vehicles shall be taxed at the point at which the first of such sales is effected by a dealer liable under....

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....les are specified in the purchasing dealer's certificate of registration, still the sale at the first point would not be free from tax. Sub-rule (3) makes it further clear that other dealers are not liable to pay tax and would deduct that amount from their gross turnover. 3.. It is thus clear that tax was wrongly collected on a mistake of law from the petitioners in respect of the transactions ....