9911796707
TMI Blog1986 (9) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... stent with the provisions of section 15(a) of the Central Sales Tax Act, 1956 and violative of article 286(3) of the Constitution of India? Held that:- Petition allowed. While quashing the assessment orders, we leave open freedom to the assessing authority to reassess the petitioners for the years in question, after ascertaining whether the petitioners have suffered liability by way of sales tax f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tended to Delhi, for short "the State Act". They were assessed to sales tax under the said Act for the assessment years 1973-74 and 1974-75. These two writ petitions are filed to quash the assessment orders for the two years in question, on the ground that the assessment made under section 5(2)(a)(ii) of the State Act is bad since it is inconsistent with the provisions of section 15(a) of the Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er cent of the sale or purchase price thereof and that such tax shall not be levied at more than one stage. Section 5(2)(a)(ii) of the State Act, referred above, does not contain any guideline as to the stage at which sales tax has to be laid upon declared goods inside the State. It is the omission in this section of this important prerequisite of section 15 of the Central Act that persuaded this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ability to pay any sales tax. In the counter-affidavit filed by the Revenue, the stand taken is that the Revenue is entitled to assess the petitioners in the absence of evidence made available to it by the assessees of the fact that the assessees had suffered tax over the goods in question at an earlier stage. The Revenue states that the attack here is in a vacuum since the assessee has not shown ..... X X X X Extracts X X X X X X X X Extracts X X X X
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