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TMI Blog1960 (4) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... nt year 30th May, 1950, to 31st March, 1951, amounted to Rs. 61,50,087, and the turnover of the sales in club house for the same year had come to Rs. 25,111, the two amounting to Rs. 61,75,198. The sales tax on those at the rate of 3 pies would normally come to Rs. 96,534-5-6; but the dealer had already deposited Rs. 97,597-8-0 and would be admittedly entitled to the difference claimed. In addition the dealer was claiming 50% rebate on the sales amounting to Rs. 68,26,943, and should this claim be allowed the tax chargeable would be reduced to Rs. 50,230-1-0. The Sales Tax Officer had rejected it directing the refund of Rs. 1,444-11-0, that being the difference between that had been deposited earlier and the actual amount of sales tax found ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the Notification under section 8 must register themselves. The application for the purpose must be in Form XVI and should be submitted to the assessing authority of the area where the principal place of business of the dealer be situated, with payment of Rs. 20 as fee. The rules further provide that the assessing authority, on being satisfied about the applicant being a bona fide dealer in goods on a strictly wholesale basis which were being despatches outside the State should order registration and issue a certificate in Form XVII. The certificate should cover the place or places of business of the dealer, should relate to the year for which it is desired to claim the rebate and is renewable on receipt of further application in Form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unts so collected by him if they are in excess of the tax, if any, paid by him for the period during which the collections were made; and in default of such payment, the amounts may be recovered as if they were arrears of land revenue." 4.. He has urged that rebate given by section 8 means reduction of such liability as is still not discharged and where money comes in the hands of the dealer as tax from his sales, the amount must be passed on to the Government under section 11(2). We do not think the provisions on which so much reliance has been placed exclude the claim for the return of the tax amount under the benefit especially conferred by the Act on a dealer. Sub-section (2) of section 11 affirms the liability to surrender what has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the sale and delivery must be of finished articles of industrial manufacture and must be notified earlier by the Government. Therefore where a manufacturer sells and delivers such articles the dealer becomes entitled to a rebate of half the tax on the sale. 5.. The petitioner's learned Advocate has drawn our attention to the definition of "rebate" in the Dictionary of English Law by Jewitt. That word has been defined at page 1480 to mean: "Rebate, discount; reducing the interest of money in consideration of prompt payment or otherwise; a deduction made from a payment." 6.. He has further relied on Black's Law Dictionary, Second Edition, where the word is given to mean as follows: "Rebate. Discount; reducing the interest of money in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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