1981 (2) TMI 220

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....the petitioner was assessed to sales tax on inter-State sales under the Central Act at 2 per cent under section 8(2) read with notification dated 1st April, 1966, issued under section 8(5). The assessment order was passed on 31st March, 1979. As the petitioner had paid excess tax, refund was ordered to the extent of Rs. 16,126.30. By notification dated 1st April, 1966, the State Government had directed that the rate of tax in respect of inter-State sales of all kinds of grains, cereals and pulses shall be calculated at the rate of 2 per cent. By notification dated 1st April, 1978, issued under section 8(5), the notification dated 1st April, 1966, was cancelled with effect from 1st April, 1978. Another notification was then issued by the Sta....

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.... direct,- (a) that no tax under this Act shall be payable by any dealer having his place of business in the State in respect of the sales by him, in the course of inter-State trade or commerce, from any such place of business of any such goods or classes of goods as may be specified in the notification, or that the tax on such sales shall be calculated at such lower rates than those specified in sub. section (1) or sub-section (2) as may be mentioned in the notification; (b) that in respect of all sales of goods or sales of such classes of goods as may be specified in the notification, which are made, in the course of interState trade or commerce, by any dealer having his place of business in the State or by any class of such dealers ....