1993 (10) TMI 326

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....e seller of the goods from whom purchases were made by the assessee. In support of the claim under section 6(2) of the Central Sales Tax Act, it was found that the assessee has not furnished even "C" form in respect thereof. The provisions of section 9 read as under: "9. Levy and collection of tax and penalties.-(1) The tax payable by any dealer under this Act on sales of goods effected by him in the course of interState trade or commerce, whether such sales fall within clause (a) or clause (b) of section 3, shall be levied by the Government of India and the tax so levied shall be collected by that Government in accordance with the provisions of subsection (2), in the State from which the movement of the goods, commenced: Provided that, ....

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....ction 9(1) of the Central Sales Tax Act and in also holding that the applicant is entitled to the benefit of section 6(2) of the Central Sales Tax Act? (iii) Whether the honourable Tribunal was justified in holding that on declared commodity Central sales tax can be levied at more than one stage?   (iv) Whether, on the facts and in the circumstances of the case, the honourable Tribunal was justified in reversing the judgment of Special Bench of the Board of Revenue for Rajasthan dated December 28, 1978?" The assessing authority has levied tax on the sale of Rs. 5,65,080 at the rate of 2 per cent since the sale was in respect of iron and steel. An appeal was preferred against this order to the Deputy Commissioner (Appeals), Ajmer,....

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....iction. This amendment was made by the Central Sales Tax Act No. 28 of 1969 with retrospective effect. The decision which was given by the Madras High Court in Nandagopal Chetty's case [1968] 22 STC 290, was in respect of interpretation of the provisions of section 9(1) read with its proviso when the amendment was not brought into force. The power to collect the Central sales tax has been specified in section 9(1) and could be exercised by the Government in accordance with the provisions of sub-section (2) of section 9. The tax is leviable under the main clause by the Government of India in the State from which the movement of the goods commenced. After the movement of goods, if the assessee makes subsequent inter-State sale, then the provi....