1979 (4) TMI 139

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....essee manufactures camphor, distilled turpentine oil, camphor oil, etc. It is registered as a dealer under the U.P. Sales Tax Act and under the Central Sales Tax Act. It sought the opinion of the Commissioner of Sales Tax regarding the rate of tax payable by it on these sales under the Central Sales Tax Act. The Commissioner of Sales Tax has taken the view that only questions arising under the U.P....

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.... dealer under this Act as if the tax or penalty payable by such a dealer under this Act is a tax or penalty payable under the general sales tax law of the State; and for this purpose they may exercise all or any of the powers they have under the general sales tax law of the State; and the provisions of such law, including provisions relating to returns, provisional assessment, advance payment of t....

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....ection." It will be seen that the wordings of section 9(2) are very wide. The intention of the Parliament was to make the machinery provided under the State Act available for making assessments under the Central Sales Tax Act. Counsel for the assessee contended that the application moved by the assessee under section 35 is in the nature of a reference to the Commissioner in which his opinion is so....

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....characteristic of a reference. Proceedings under section 35 start with an application by the assessee. The Commissioner of Sales Tax expresses his opinion on the point referred. The decision does not affect the validity of any order passed earlier by the assessing authority or the appellate or revising authority It thus only declares the law. In a reference under the U.P. Act, the High Court expre....