1999 (11) TMI 856

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....aka Appellate Tribunal dated April 30, 1996 in respect of the assessment year 1991-92 has been challenged in this petition. Learned counsel for the petitioner submitted that the Tribunal has erred in taking into consideration the value of the debit note which was in respect of the transfer of goods from one State to another. It is submitted that, the real value has been given in the invoice which ....

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....r to prove with reference to the goods sent of Rs. 3,41,04,462 under different debit notes as to how much is the amount actually received by way of sale price from the customers in respect of the invoice issued by Trichy unit for the goods sent from Bangalore. If there is difference in value, it will be ascertained with the quantity of goods despatched from Bangalore and the value shown in excise ....

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....ax, but had it collected unlawfully, it had to refund the same to the petitioner or send it to the State, wherein, it was lawfully due and payable. If this judgment is taken to its logical conclusion, the result would be that, the tax could be levied only in one State from where the movement of goods commenced. Section 9(1) of the Central Sales Tax Act provides that the tax has to be levied by the....

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....o jurisdiction to receive the "C" form, then, it is appropriate that the said authority should return the "C" forms to the petitioner or send it to the assessing authority of the appropriate State which has the jurisdiction to levy tax. The judgment of the apex Court cannot be interpreted that there will be two assessments, under the Central Sales Tax Act in respect of same transaction. In one, th....