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TMI Blog1963 (4) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... right in directing reduction of the tax rate from 7 per cent. or 5 per cent. as the case may be to 2 per cent. only, for the quarter ending 30th June, 1958; (2) Whether in the facts and circumstances of the case the Tribunal is right in its finding that the restrictions and conditions specified in section 15 of the Central Sales Tax Act, 1956, will apply to the quarter ending 30th June, 1958, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of such declared goods shall not exceed 2 per cent. of the sale price-was not brought into force on that date. It was brought into force only on 1st October, 1958. In the meantime, Parliament passed another Act known as the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (Central Act No. 58 of 1957) for the purpose of levying additional duties in respect of goods de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated that with effect from 1st April, 1958, the restrictions and conditions specified in section 15 of the Central Sales Tax Act, 1956, shall apply, so far as the imposi- tion of sales tax on declared goods was concerned, nevertheless, Parlia- ment was under the impression that by the 1st April, 1958, section 15 of the Central Sales Tax Act would be brought into force, but as in fact it came into ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Central Sales Tax Act was actually brought into force on 1st April, 1958, or not. 4.. The Tribunal's view was therefore right and the point of law raised by the department was so untenable that it should not have been taken up before the Tribunal or here. 5.. The answers to the questions are therefore as follows: (i) The Tribunal was right in reducing the rate of sales tax to 2 per c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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