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TMI Blog1997 (1) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... t, its officer, cannot be heard to contend that the terms of the notification dated 2nd January, 1981, were the result of non-application of mind and that the said notification dated 14th December, 1957, had stood impliedly rescinded long before 2nd January, 1981. Amendment of the writ petition to challenge the final assessment orders wrongly rejected X X X X Extracts X X X X X X X X Extracts X X X X ..... 1954, are dated 14th December, 1957, 1st July, 1958 and 20th February, 1968, and they read thus: 1.. F. 5(48) E&T/57/I dated December 14, 1957: "In exercise of the powers conferred by sub-section (2) of section 4 of the Rajasthan Sales Tax Act, 1954 (Rajasthan Act XXIX of 1954), the State Government being of the opinion that it is necessary in the public interest so to do, does hereby exempt the sale of, (i) sugar, (ii) tobacco and its products, and (iii) all textiles, whether cotton, woollen or silken, including rayon, art- silk or nylon but exclusive of pure silken cloth of all varieties (howsoever manufactured) from payment of the tax payable under the said Act on and from the fourteenth day of December, 1957, on the following conditions, namely: (a) that every dealer in the aforesaid goods shall not later than the 2nd January, 1958 correctly declare in the form appended hereto all goods of the aforesaid classes held by him, whether in stock or in transit, upon the close of business on the thirteenth day of December 1957, separately in respect of- (i) the goods purchased by him from dealers registered under the said Act, and (ii) the goods otherwise purchased, whether fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ormation as and when required of him by the appropriate assessing authority. The amount payable under the aforesaid notification by a dealer may be paid up to 31st March, 1961: Provided that the assessing authority, after such enquiry as it may deem fit, is satisfied that the amount deposited or to be deposited is based on a correct declaration: Provided further that no rebate admissible under the aforesaid notification (as amended upto date) shall be allowed to such a dealer. Extract from Press Note: (1) In the case of dealers who fail to deposit the requisite amount by the 30th June, 1958, the exemption under the aforesaid notification would not be available and all sales made by them up to and including 30th June, 1958 would be subject to sales tax at the rates in force from time to time irrespective of the fact whether the sales are of goods which have been subject to additional duty of excise imposed on 13th December, 1957 or not. (2) Dealers thus exempted would not be liable to pay tax on fents, rags, dyed and printed cloth including tyed and dyed cloth. 2.. F. 5(48)E&T/57 dated July 1, 1958: "In exercise of the powers conferred by sub-section (2) of section 4 of the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ower than four per cent whether called a tax or fee or by any other name, shall be nil or, as the case may be, shall be calculated at the lower rate. Explanation.- For the purposes of this sub-section a sale or purchase of any goods shall not be deemed to be exempt from tax generally under the sales tax law of the appropriate State if under that law the sale or purchase of such goods is exempt only in specified circumstances or under specified conditions or the tax is levied on the sale or purchase of such goods at specified stages or otherwise than with reference to the turnover of the goods. ........................ (5) Notwithstanding anything contained in this section, the State Government may, if it is satisfied that it is necessary so to do in the public interest, by notification in the official Gazette, and subject to such conditions as may be specified therein, direct,- (a) that no tax under this Act shall be payable by any dealer having his place of business in the State in respect of the sales by him, in the course of inter-State trade or commerce, from any such place of business of any such goods or classes of goods as may be specified in the notification, or that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l are of such an amount as would render the proportionate sale up to 31st March liable to tax according to sub-clauses (a) or (b) of sub-section (1). ....................... (3)(i) A casual trader, or (ii) any other dealer in goods (except cereals and pulses) notified for the purpose of clause (ccc) of section 2. Who is not liable to pay tax under sub-section (1) shall nevertheless be liable to pay tax under and in accordance with the provisions of this Act and the rules made thereunder, whatever may be the amount or extent of his turnover in respect of the sales of goods made by him within the State. 3A. Liability of dealers registered under Central Sales Tax Act 74 of 1956.- (1) A dealer registered under the Central Sales Tax Act, 1956 (Central Act 74 of 1956) who is not liable to pay tax under section 3 of this Act, shall nevertheless be liable to pay tax under and in accordance with the provisions of this Act and the rules made thereunder, whatever may be the amount or extent of his turnover, in respect of sales of goods made by him within the State on or after the commencement of the Rajasthan Sales Tax (Second Amendment) Act, 1958. (2) A dealer who is liable to pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contention must be rejected having regard to the terms of the three aforementioned notifications issued under the provisions of the Central Act. The notification dated 2nd January, 1981, stated that the State Government, being satisfied that it was in the public interest so to do, directed that "all the notifications" issued under section 8(5) in respect of sales of tyre cord fabric made in the course of inter-State trade or commerce by any dealer having his place of business in the State from such place of business should stand superseded. It will be noted that the phrase used is "all the notifications". The phrase, using the plural, covers not only the notification dated 12th August, 1980, but also the only other notification that meets the requirements, being the said notification dated 14th December, 1957. The State Government, therefore, acted upon the basis that the said notification dated 14th December, 1957, issued under section 8(5) of the Central Act, was in force on 2nd January, 1981. The appellant, its officer, cannot be heard to contend that the terms of the notification dated 2nd January, 1981, were the result of non-application of mind and that the said notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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