2006 (11) TMI 570

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....001 by accepting three per cent as sales tax on production of form XVII. The case of the petitioner is that the petitioner is a small-scale industry dealing with extraction of essential oil, registered with the Government of Tamil Nadu, Directorate of Industries and has been allotted with the provisional registration No. 182904048 dated November 25, 1998 and this certificate is valid up to November 24, 2003. The petitioner is also registered under the Tamil Nadu General Sales Tax Act, 1959 with the office of the Commercial Tax Officer and a certificate of registration is also issued by the Commercial Tax Officer in TNGST No. 1362437 in area code No. 069. The petitioner is also registered under the Central Sales Tax Act, 1956 and a cer....

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....n 2(g) of the Tamil Nadu General Sales Tax Act, which explains that the Central Government or any State Government which, whether or not in the course of business, buy, sell, supply or distribute goods, directly or otherwise, for cash, or for deferred payment, or for commission, remuneration or other valuable consideration, shall be deemed to be dealer for the purposes of the Act. Section 3 of the Tamil Nadu General Sales Tax Act is the charging section, which provides for levy of tax on sale or purchase of goods. The section, as obtained in the year 2000, provided that "every dealer other than the dealer, casual trader or agent of a non-resident dealer, whose total turnover for a year exceeds three lakhs of rupees, and every casual trad....

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....ny 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 subsection (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 dealer on payment of tax at the rate specified in sub-section (3) or sub-section (5) of section 3, shall obtain from the assessing authority a blank declaration form....