1982 (12) TMI 178

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....ales Tax Act arises out of an appeal No. 9 of 1976 filed by appellant No. 2, M/s. Anand Agencies, before the Sales Tax Tribunal against the order of the Sales Tax Officer. 2.. The questions referred to us for determination are: (1) whether under section 7(3)(III) of the Goa, Daman and Din Sales Tax Act, 1964, a dealer who is not the first seller in a series of sales of successive dealers, liabl....

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....of sales tax of Rs. 12,185.45 for the period of 13th October, 1971, to 31st March, 1972, for a turnover of Rs. 1,20,409.00 was made on them by the Sales Tax Officer. They claimed that under section 7(3)(III) of the Sales Tax Act they were entitled to a deduction in respect of the entire turnover during the said period. The Sales Tax Officer rejected the said claim. 4.. In an appeal to the Tribu....

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....ds which are specified by the Government under section 8 as goods taxable at the first point, provided that in the case of such sales proof of payment of tax at the first point is adduced by the dealer to the satisfaction of the Commissioner." This section provides for exclusion of certain turnover of the registered dealer. Clause (Ill) quoted above provides for one of such circumstances for ex....

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....ign liquor, under section 8 of the Act, were taxable at first point only in the hands of appellant No. 1 and therefore the turnover of appellant No. 2 of such goods was excluded from tax. However, it was admitted by the Tribunal that by reason of section 10 read with item 68 of the Second Schedule to the Act appellant No. 1 were exempted from paying the tax on goods sold by them, which was, under ....