TaxTMI 
TaxTMI 
1981 (3) TMI 228
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....59. They have also been certified by the Commissioner of Sales Tax as registered dealers who manufacture cotton fabrics for the purposes of entry 39 in the notification issued by the State of Maharashtra under section 41(1) of the said Act. During the period 1st January, 1969, to 31st December, 1969, the respondents purchased certain quantities of dyes and chemicals from other registered dealers b....
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.... of tax on the ground of violation of the declarations in form T. The Tribunal held that no tax could be levied upon them even if the declarations in form T had been contravened because the provisions of sub-section (2) of section 41 read with the said notification issued under sub-section (1) of that section were unworkable, since the precise quantification of the tax to be levied thereunder was ....
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....e quantification of the tax is not possible thereunder and, therefore, that provision was unenforceable?" So far as the present reference is concerned, the very basis upon which the assessing authorities and the Tribunal have proceeded is wholly unsustainable in law, that basis being that the respondents have committed a contravention of the declarations in form T given by them by using the dyes ....
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.... These decisions are Commissioner of Sales Tax v. Burmah Shell Refineries Limited[1978] 41 S.T.C. 337. and Commissioner of Sales Tax v. Automatic Engineering Works[1981] 47 S.T.C. 343. (Sales Tax References Nos. 50 and 51 of 1979 decided on 27th February, 1981). The ratio of these two decisions squarely applies to the case before us and, accordingly, the respondents had not committed any breach or....