1981 (2) TMI 201

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....ada District. He obtained refund of Central sales tax in the sum of Rs. 57,286.00 on account of the decision of the Supreme Court in the Yaddalam's case[1965] 16 S.T.C. 231 (S.C.). However, in 1969, the Central Sales Tax Act came to be amended with retrospective effect resulting in tax being levied on betel-nuts. The petitioner was, therefore, bound to return the refunded tax. He made an applicati....

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....sociation and on the instruction of the State Government, the Commissioner of Commercial Taxes, the 2nd respondent herein, issued a circular dated 7th December, 1976, by which the Government clarified that no penalty should be imposed for tax which was due prior to 1st September, 1976. Thus, being aggrieved by the demand notice of the 1st respondent bearing the date 17th December, 1979, calling up....

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....nsideration before a Division Bench of this Court in the case of Abdul Shakur Umar Sahigara & Co. v. Commercial Tax Officer, Additional Circle, Mangalore[1968] 21 S.T.C. 77; [1968] 1 Mys. L.J. 449. Their Lordships in that decision held that under section 13 of the Karnataka Sales Tax Act the dealer became a defaulter only when he neglected to make payment of tax when it became due and not otherwis....