TaxTMI 
TaxTMI 
2006 (11) TMI 569
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....ril 12, 2000 the District Forest Officer rejected the request of the petitioner to release the goods, i.e., sandalwood chips purchased by the petitioner in the auction conducted by the respondent on payment of sales tax at the rate of three per cent instead of eight per cent under section 3(3) of the Tamil Nadu General Sales Tax Act, 1959 on the ground that the clarification issued by the Commissioner regarding payment of sales tax at the concessional rate was in respect of sandalwood oil only as the petitioner purchased sandalwood chips and at the same time as no orders have been issued by the Commercial Tax Department regarding sandalwood, the petitioner has to pay only eight per cent of sales tax as intra-State sales. The correctness ....
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....ent, which is against the statutory provision. As the petitioner needed the goods purchased, he paid the tax as demanded by the respondents, without prejudice to his contentions in this writ petition and cleared the goods. The collection of tax over and above the statutory provision has to be refunded to the petitioner. The second respondent filed counter, wherein the material objection on the part of the respondents is that the contention of the petitioner that they are liable to pay only three per cent of tax is untenable as the petitioner has purchased the goods in the auction only after accepting the sale condition whereby the petitioner had accepted to pay the sales tax at the rate in force at the time of confirmation of sale. The p....
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....n, shall be deemed to be a dealer for the purposes of the Act. According to the petitioner and as contended by Mr. Natarajan, learned counsel appearing for the petitioner, the petitioner is also a registered dealer under the Act. It is further contended that the petitioner is having a factory at Sidco Industrial Estate, Ambattur, where the petitioner is manufacturing sandalwood oil out of the sandalwood purchased locally and the goods purchased in the subject auction is also purchased for the purpose of manufacturing sandalwood oil in their factory at Ambattur. Section 3 of the Tamil Nadu General Sales Tax Act is the charging section, which provides for levy of tax on sales or purchases of goods. The section, as obtained in the year 2....
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....orm obtained from the prescribed authority. Clause (b) further provides that if the dealer, who after purchasing the goods in respect of which he had furnished any declaration, fails to make use of the goods so purchased for the purpose specified in the declaration but disposes of such goods in any other manner, shall pay the difference of tax payable on the turnover relating to sale of such goods at the rate prescribed. As per rule 22(1) of the Tamil Nadu General Sales Tax Rules, 1959, the declaration form referred to in clause (b) of the first proviso to sub-section (3) and in the first proviso to sub-section (5) of section 3 shall be furnished in form XVII. Rule 22(2) provides that a dealer who wishes to purchase goods from another de....