1990 (1) TMI 286

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....(Additional Bench), Coimbatore, dated 11th December, 1979, and made in C.T.A. 336 of 1979. 2.. The assessment year in question is 1977-78. 3.. The petitioner is a dealer in oil and oil-cakes. It used to purchase oil-seeds from shandy dealers and agriculturists. We are concerned here with the purchase of gingerly oil-seeds amounting to Rs. 4,08,053, both from the shandy dealers and agricultur....

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....If so, the sale by an unregistered dealer of declared goods is liable to be taxed at his hands irrespective of the quantum of turnover. Therefore, according to the petitioner, it is not liable to pay sales tax under section 7-A of the Act in so far as the turnover related to purchases of gingerly oil-seeds from shandy dealers (unregistered dealers). This contention was not accepted both by the ass....

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....ioner.   5.. We find force in the argument of the learned counsel for the petitioner. 6.. As rightly contended by the learned counsel for the petitioner, the tax is attracted on the first sale of gingerly oil-seeds as per section 4 read with entry 6(ii) of the Second Schedule to the Tamil Nadu General Sales Tax Act. Therefore, the sales by unregistered dealers are exigible to tax only a....

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....se of verification as to the correctness or otherwise of the details given by the petitioner regarding the purchases of gingerly oil-seeds from the shandy dealers (unregistered dealers). 8.. In the result, we hold that that part of the turnover relating to purchases of gingerly oil-seeds from agriculturists is exigible to tax under section 7-A of the Act and regarding the remaining part of the ....