1973 (4) TMI 111

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....cond sales of automobile parts effected within the State of Madras which are exempted, and he questioned the finding of the assessing authority that the said sum represented interState sales. The Appellate Assistant Commissioner however upheld the view of the assessing authority that the sales in question were inter-State sales. On a further appeal to the Tribunal, the assessee took an additional point apart from the points urged before the authorities below. He contended that even if the sales are taken as inter-State sales, in view of the principle laid down by the Supreme Court in State of Madras v. N.K. Nataraja Mudaliar[1968] 22 S.T.C. 376 (S.C.)., the second sales of automobile parts being not taxable under the Madras General Sales....

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....r cent under the provisions of the Madras Act, there can be a levy on the disputed turnover at those rates under the Central Sales Tax Act. The revenue also contended before the Tribunal that the levy under the Central Sales Tax Act should be independent of the provisions of the local Sales Tax Act if no C forms had been produced and, as such, the turnover in dispute should be taxed it 10 per cent and 11 per cent, as the case may be, as per the rate of Central sales tax prevailing during the relevant year. This contention was, however, not accepted by the Tribunal. The revenue aggrieved against the rejection by the Tribunal of Its general submission that in the absence of C forms, the assessment under the Central Sales Tax Act should be ....

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....les Tax Act on a sale of goods effected by him in the course of inter-State trade or commerce notwithstanding the fact that no tax would have been leviable under the local sales tax law. Section 9(2) after its amendment provides that the authorities for the time being empowered to assess under the general sales tax law of the appropriate State shall assess and enforce the payment of tax under the Central Sales Tax Act. In this case admittedly no C forms had been produced. Therefore, the assessee cannot claim the benefit of section 8(1) of the Act. In the absence of C forms, tax provided under section 8(2), that is, 10 per cent or 11 per cent, is the rate applicable to the turnover in dispute. Thus the amendment of the Central Sales Tax A....