1979 (8) TMI 198

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....essee paid tax on purchases made from unregistered dealers, but in respect of purchases made from registered dealers, as tax was already paid, it was not required to pay any tax although it being the first purchase tax was leviable on it. It was thereafter sold and under section 9(3) of the Central Sales Tax Act a tax of Rs. 12,613.59 was imposed on the assessee on the turnover of inter-State sales amounting to Rs. 4,20,452.50, which was paid by him. An application for reimbursement under section 29-B of the U.P. Act was made which was allowed in part only as the Sales Tax Officer was of the view that as in respect of tax-paid purchases, that is purchases made from registered dealers, the assessee was not entitled to refund. The order was m....

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....Act; (ii) it should be on goods referred under section 14 of the Central Act, i.e., declared goods; (iii) such goods should be sold in the course of inter-State trade or commerce; (iv) application for refund should be made within six months of payment of tax; (v) reimbursement shall be to the person making inter-State trade or commerce. It is apparent that the right to claim reimbursement has been conferred only on the person making inter-State trade or commerce. It is not disputed that the assessee had made purchases of goods referred to in section 14 of the Central Sales Tax Act on which tax was levied under the State Act and the goods were subsequently sold in the course of inter-State trade or commerce by the assessee who....

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....be made only to a person by whom the tax has been paid. The decision was based on the U. P. Sales Tax (Amendment) Ordinance (17 of 1972). Section 29-B of the Ordinance ran as under: " 29-B. Refund in respect of declared goods.-(1) Where any tax has been levied under this Act in respect of the sale or purchase of any goods referred to in section 14 of the Central Sales Tax Act, 1956 (Act 74 of 1956), and such goods are subsequently sold in the course of inter-State trade or commerce, the dealer by whom the tax so levied was paid may, within six months from the date on which the tax was so paid or the date on which the goods were so sold or the date of promulgation of the Uttar Pradesh Sales Tax (Amendment) Ordinance, 1972, whichever is the l....