1974 (3) TMI 93

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....law for the opinion of this court: "Whether, on the facts and in the circumstances of this case, the assessee was entitled to the benefit of the lower rate of tax under section 8 of the Central Sales Tax Act on the inter-State sale, under the bill of 28th June, 1965, of Rs. 1,002.24 relating to the tins to Dwarka Prasad Shanker Lal of Bihar registered under the Central Sales Tax Act with effect....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... that the delivery was taken by the purchaser on or about 8th July, 1965. Again there is no material on record to establish this fact. The position therefore is that the transaction of sale took place on 28th June, 1965, while the purchaser was registered on 8th July, 1965. Under section 8(1) of the Central Sales Tax Act a dealer is liable to pay sales tax at the lower rate mentioned in it provide....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he dealer should not get C form before he is registered and, consequently, should not use such a form before such registration. But there is nothing in the law to prevent a dealer from obtaining C form in connection with a transaction prior to the date of transaction (sic). In our opinion, the revising authority was in error in taking this view. When section 8 permits the levy of the lower rate of....