1984 (11) TMI 351

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....ry short point which has already been decided by several judgments of this Court, which are all unreported. The petition refers to some of these decided cases. We had accordingly issued Rule D.B., and heard arguments on the question involved. 2. The question involved in this case is that the petitioner is a registered dealer under the Delhi Sales Tax Act, 1975. The Director General of Supplies an....

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....kes it an offence to collect tax except in accordance with the Act and the Rules. 5. When a registered dealer sells goods to another registered dealer, that sale is exempt from tax by the definition of 'turnover' contained in S. 4(2)(a)(v). Thus, when the Dg of S & D sold the goods to the petitioner, the sale was not to be included in the D.G.'s 'taxable turnover'. It is when ....

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.... dealer, the selling registered dealer cannot charge the sales-tax from the purchaser. 7. This is, therefore a very clear case following from the manner in which sales-tax is collected under law. The sales-tax is not chargeable when one registered dealer sells to another registered dealer who furnishes an ST-I form. This is the scheme of taxation under the Act. 8. It follows, that in this partic....