9911796707
TMI Blog1962 (11) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act issued a notification exempting the sale of jaggery from sales tax with effect from 1st April, 1958. Though the publication of this notification was on 23rd April, 1958, it was to take effect from 1st April, 1958. The petitioner, however, collected sales tax on jaggery sold to its customers from 1st April, 1958, till it became aware of the Government notification granting exemption from sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer (Assessment) held that the petitioner was liable to pay the amount to the State irrespective of the question whether the amount had been refunded to the purchasers or not. The Appellate Assistant Commissioner, however, took a different view and held that inasmuch as the petitioner had not with it the amount of tax collected from its purchasers, it was not liable to pay the amount to the S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng jaggery from sales tax. Thus the fact of repayment of the tax collected by the petitioner to its purchasers has been proved beyond doubt. The position, therefore, is that the petitioner has no amount in its hands which could come within the provisions of section 8-B(2) of the Act in which case alone the State would be entitled to call upon the petitioner to pay the amount of tax collected. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... April, 1958, the petitioner had no right to collect tax from its purchasers in respect of the sale of jaggery. We are unable to uphold the decision of the Board of Revenue which seems to be erroneous both on facts and in law. The revision petition is allowed and the department will pay the costs of the petitioner. The order of the Appellate Assistant Commissioner is hereby restored. Petition a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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