TaxTMI 
TaxTMI 
1975 (11) TMI 136
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....No. STA, 1059-(iii)-G-1 dated 28th December, 1959, by Notification No. ECO-1060/A-2380(a)-62-XIII dated 7th April, 1964. date of the certificate issued to the respondents under Notification No. ECO1060/A-2380(a)-62-XIII dated 7th April, 1964, amending Notification No. STA. 1059-(iii)-G-1 dated 28th December, 1959, is correct in law?" The notification dated 28th December, 1959, was issued by the State Government in exercise of the powers conferred by section 41 of the Bombay Sales Tax Act, 1959. The material provisions of the said section as operative at the relevant time were: "Subject to such conditions as it may impose, the State Government may, if it is necessary so to do in the public interest, by notification in the official Gazette, exempt any specified class of sales or purchases from payment of the whole or any part of any tax payable under the provisions of this Act." The notification dated 28th December, 1959, contained four columns: column 1 for the serial number of the entries therein, column 2 for the classes of sales or purchases which were exempted from tax, column 3 for setting out whether the exemption was to be of whole or part of the tax, and column 4 fo....
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.... be effective from 2nd June, 1964. The judgment of the Tribunal shows that, according to the Tribunal, the said certificate would operate from the date of the said amending notification, namely, the notification dated 7th April, 1964. We are unable to accept this interpretation placed by the Tribunal on the said notification dated 7th April, 1964. What section 41 does is to confer powers upon the State Government to exempt any specified class of sales or purchases from payment of the tax either wholly or in part and to make such exemption subject to such conditions as the State Government may impose. The specified class of sales which have been exempted by entry No. 39 is sales of certain goods specified therein, namely, machinery and its component parts and accessories and dyes and chemicals, by a registered dealer to any other registered dealer provided that the purchasing dealer (1) is a dealer who manufactures any of the goods specified in items (a) to (g) of the second column in that entry and (2) is so certified for the purpose by the Commissioner, that is, provided the Commissioner of Sales Tax has certified that the purchasing dealer is a registered dealer who man....
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....ucted from the aggregate of sale prices, namely, the amount arrived at by applying a formula which consisted of multiplying the rate of tax by the aggregate of sale prices and dividing the same by a figure arrived at by adding the rate of tax to one hundred. The question before the Division Bench in that case, therefore, was of how the turnover was to be determined and the part of the turnover that was to be deducted therefrom. "Turnover" was defined by the said Act as the aggregate of the sale prices received and receivable by a dealer in respect of sales of any goods in the course of inter-State trade or commerce "made during any prescribed period and determined" in the prescribed manner. Therefore, "turnover" under the said Act meant the aggregate of sale prices for a particular assessment period. If turnover was to be determined, it could only be determined in respect of the assessment period. Similarly, if a portion of the turnover was to be deducted, it could only be a portion of the aggregate of the sale prices for that particular assessment period. We fail to see how that judgment in any way helps the respondents, for here we are concerned with whether the sale to the re....
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.... of certificate. The exemption of sales against declarations was provided for by rule 27(2) of the Orissa Sales Tax Rules, 1947, and the proviso to that sub-rule was as follows: "Provided that no dealer whose certificate of registration has not been renewed for the year during which the purchase is made, shall make such a declaration and that the selling dealer shall not be entitled to claim any deduction of sales to such a dealer." The Orissa High Court held that if an application for renewal of registration was made by a purchasing dealer within the prescribed period, the renewal took effect from the commencement of the financial year for the purpose of claiming the said exemption, irrespective of the date on which the order of renewal was passed. In arriving at its decision, the Orissa High Court laid particular emphasis on the words used in the proviso to the said sub-rule, namely, "has not been renewed for the year during which the purchase is made", and it held that so long as the renewal took place for the year in question, the proviso to the said sub-rule had no application irrespective of the actual date of renewal. We are unable to see how this judgment helps Mr. Jo....