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TMI Blog1956 (4) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant, and Sales Tax Officer, III Circle, on behalf of the Department, appeared. Heard their arguments. Shri Hiranand Ramsukh has filed this appeal against the decision of the learned Deputy Commissioner, Appellate, who upholding the assessment of the Sales Tax Officer ordered to remit the amount of Rs. 3,762-14-3 under section 11(2) of the Hyderabad General Sales Tax Act, 1950. Hiranand R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e purchases, which are admittedly not liable to levy of sales tax under the Act, the transaction of purchase of the same having been completed outside the State. The amounts so withheld cannot be treated as tax inasmuch as "tax" has been defined in section 2(1) of the Act to be a tax leviable under the provisions of this Act, and under section 11(2), the tax which is (lawfully) leviable and colle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le. He also relied on K.J. Mathew v. Sales Tax Officer(4) and Kunju Moideen Kunju v. State of Travancore-Cochin(5) and contended that any amount whatsoever collected by the dealer from his constituents in the name or in the guise of tax shall be paid over to the Government. With great respect to their Lordships of the Travancore-Cochin High Court, we do not find ourselves concurrent with the inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gard, such a demand would tantamount to collection of tax, on the same turnover (or a part thereof) on which the State has admittedly no authority to levy tax under the Act. In our opinion, the appellant, as already stated above, is not bound by law to remit the sums so withheld to the State but, however, is bound to refund the same to his non-resident principals whether or not there is a specific ..... X X X X Extracts X X X X X X X X Extracts X X X X
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