TaxTMI 
TaxTMI 
1974 (12) TMI 56
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....h, 1965, respectively. Apart from the fact that the assessment periods are different, the facts in these references, in all material particulars, are the same. Hence, the three references are being disposed of by us by a common judgment. The facts giving rise to these references are as follows: The applicant carried on the business of manufacturing edible oil. He used to purchase groundnuts from his commission agents. Although the applicant was a registered dealer, he did not hold a recognition certificate and the purchases effected by him were without the issue of declarations in form 15. His vendors were under the impression that the applicant would furnish declarations in form 15 and, as such, they charged tax at 1 per cent only instead....
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.... as provided under rule 41-A(a) of the said Rules. This argument of the applicant was rejected by the Sales Tax Officer on the ground that he had failed to produce the proofs showing the payment of additional general sales tax at 1 per cent. The applicant preferred appeals before the Assistant Commissioner of Sales Tax, who confirmed the orders of the Sales Tax Officer and dismissed the said appeals. He went by way of second appeals before the Sales Tax Tribunal, who also dismissed the said appeals. The question, which has been referred to for our consideration, is as follows: "Whether the word 'recovered' appearing in rule 41-A(a) of the Bombay Sales Tax Rules, 1959, means 'actually recovered in cash' and whether debit entries in the regu....
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....tificate under section 11 of the said Act. It is also not in dispute that although the said Sangh sent a debit note to the applicant for additional 1 per cent general sales tax, this amount has not been actually paid by the applicant either by way of cash payment or by adjustment against the existing liability of the said Sangh to the applicant. The submission of Mr. Surte, the learned counsel for the applicant, was that as the said Sangh had sent a debit note for the additional amount of 1 per cent general sales tax to the applicant, it must be deemed to have recovered this amount within the meaning of the said expression in rule 41-A(a) of the said Rules from the applicant, who was a manufacturing dealer, and hence the applicant was enti....