1993 (10) TMI 299 - SC - VAT and Sales Tax

Liability to pay purchase tax on the oil-seeds purchased - Held that - Appeal dismissed. No justification for the appellants to keep quiet for a period of 23 years and then come forward with an application for correction with retrospective effect from 1951. The appellants cannot plead ignorance of non-inclusion of oil-seeds for the purpose of extracting oil therefrom in their certificate for such a long period. Thus they cannot now seek retrospective correction covering such a long period.

Summary

The appellants applied for registration as a dealer under the Central Provinces and Berar Sales Tax Act in 1951. They later sought to include manufacturing activity in their certificate with retrospective effect from 1951, but their plea was rejected. The court found no justification for the delay and dismissed the appeal.