1972 (9) TMI 122

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....dhra Pradesh and that, therefore, the entire turnover is exempt from tax under section 6(2) of the Central Sales Tax Act, 1956. It also contended that in any event the said turnover is liable to be taxed at the concessional rate of 2 per cent. and not at the general rate of 10 per cent. as it has produced the D form certificate from the buying department. This claim was rejected both by the assessing as well as appellate authority. The Tribunal has, however, upheld the claim of the assessee to the concessional rate of two per cent ; but it rejected the claim for exemption of the entire turnover on the ground of the sales being second and subsequent inter-State sales. According to the Tribunal, the mere fact that the sales in question are se....

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....register themselves under the Act and in such cases, the selling dealer cannot be deprived of the benefit of the exemption merely because the Government departments have not registered themselves under the Act. We are not in a position to accept the above contention advanced on behalf of the assessee. Section 6(2) is very categoric and it is as follows: "Notwithstanding anything contained in sub-section (1), where a sale in the course of inter-State trade or commerce of goods of the description referred to in sub-section (3) of section 8- (a) has occasioned the movement of such goods from one State to another; or (b) has been effected by a transfer of documents of title to such goods during their movement from one State to another;....