TaxTMI 
TaxTMI 
1984 (1) TMI 285
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....a registered dealer under the Act and running an oil mill at Khanna, district Ludhiana. It carries on the business of purchase of groundnut for producing oil therefrom in its mill. Vide its order dated 15th November, 1961, the Assessing Authority imposed purchase tax on it to the tune of Rs. 54,675.50 for the period commencing from 1st April, 1959, and ending on 31st March, 1960. This assessment and levy was affirmed by the *[1980] 46 STC 123. appellate authority. The respondents challenged the assessment by filing C.W. Petition No. 3072 of 1968 in this Court. This petition was allowed by following the judgment of the Supreme Court in Bhawani Cotton Mills Ltd. v. State of Punjab [1967] 20 STC 290 (SC). The learned Judge who allowed the writ....
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....t; (ii) in the case of goods liable to purchase tax, the stage of purchase of such goods by the last dealer liable to pay tax under this Act; (b) the taxable turnover of any dealer for any period shall not include his turnover during that period on any sale or purchase of declared goods at any stage other than the stage referred to in sub-clause (i), or as the case may be, sub-clause (ii) of clause (a). Section 11AA. Review of certain assessments, etc., of tax on declared goods.- (1) Notwithstanding anything contained in this Act, the Assessing Authority shall (whether or not an application is made to him in this behalf), review all assessments and reassessments made before the commencement of the Punjab General Sales Tax (Amendment and....
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....ment and Validation) Act, 1967, shall be as valid and effective as if such assessment, reassessment, levy or collection or action or thing had been made, taken or done under this Act as amended by the Punjab General Sales Tax (Amendment and Validation) Act, 1967." The Assessing Authority was of the view that respondent No. 2 was prima facie liable to pay tax under the above-mentioned provisions for which purpose it issued notice annexure P-2 dated 10th August, 1975. The respondents challenged this notice by filing C.W. Petition No. 7522 of 1975 which as already mentioned was allowed by a learned Judge of this Court. Before the learned Judge reliance was placed on section 4(2-A) of the Act which reads as under: "Section 4(2-A).-Notwithstan....
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.... confine our attention to the main point. The stage of tax is now stated in section 5(3)(i) and (ii). In the case of sales tax, the stage of tax is the sale of such goods by the last dealer liable to pay the tax and in the case of purchase tax the stage is purchase by the last dealer liable to pay tax. It is also provided that the turnover of any dealer for any period shall not include his turnover during that period of any sale or purchase of declared goods at any other stage than the stage so mentioned. It will be seen that the matter is now in the hands of the dealer. He has to find out for himself whether he is liable to pay the tax or not. A dealer knows what he has done with his goods or is going to do with them. If he knows that ....