1997 (1) TMI 483

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....nge to the assessment order made under section 17 of the Act requiring the petitioner to pay sales tax at the rate of 4 per cent on the value of the coal transferred from one colliery of the petitioner to another colliery belonging to the petitioner on the ground that it constituted sale within the meaning of "sale" under the Act. The impugned order is dated November 19, 1996 and has been passed by the Assistant Commissioner of Commercial Taxes (respondent No. 5). 2.. Under sub-section (1) of section 30 of the Act, a registered dealer is to maintain accounts in respect of all goods produced, raised, manufactured, possessed, bought, sold or delivered or transferred by him. Sub-section (4) of section 30 of the Act, in its relevant part, is....

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....(4) of section 30 of the Act has not been met. However, it could not be disputed that this form X existed prior to the coming into force of the Act and the Rules. 3.. Mrs. Choudhary, learned counsel for the State, has referred to subsection (2) of section 59 of the Act which repealed the Bihar Sales Tax Act, 1959, and also provided certain savings. This sub-section (2) of section 59 of the Act reads as under: "59(2). All rules, orders and appointment made, notifications published, certificates granted, powers conferred and other things done under the said Act and in force on the commencement of this part shall, so far as they are not inconsistent with or until they are not modified, superseded or cancelled under this part be deemed....