1981 (2) TMI 201

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....betel-nuts at Sirsi, Uttara Kannada 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 re....

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....mber of Commerce and Merchants' Association 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 da....

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....at a similar question came up for consideration 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....

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.... on 1st September, 1975. If it is not disputed that the assessee has paid all the instalments in accordance with the Commissioner's order in his favour, then on 1st September, 1976, there were no tax arrears due by the petitioner. Section 3-A of the Act not only enjoins that the subordinate officers should obey the instructions of the Government but also that of the Commissioner. 6.. In this vi....