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TMI Blog1964 (7) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... al but with this difference that in T. C. No. 31 of 1963 the matter was dealt with under the 1959 Act, amended, whereas in T. C. Nos. 30 and 53 of 1963, the matter was dealt with under exactly analogous provisions of the Sales Tax Act of 1939. For the sake of simplicity, we shall take the new Act, and T.C. No. 31 of 1963 in which it is applied. Section 4 of the 1959 Act is the charging section in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for an appeal against an order by the appropriate authority under specified sections which include section 12. In the present case, declared goods falling within the Second Schedule were assessed by the assessing authority in this State, and subsequently on proof that the assessees had sold the same goods in the course of inter-State trade and had paid sales tax on such sales, the assessees sough ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es Tax Act, 1959, and is therefore appealable under section 31 of that Act. We are of the opinion that the view of the lower Appellate Tribunal is right. As mentioned by us already, section 4 is the charging section in respect of declared goods and section 12 provides the procedure for enforcing the charging section. The learned Government Pleader wants us to disassociate the provision for refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iso, what he seeks in essence is a modification of the original assessment order and he can be considered as seeking a review of the original order itself so as to enable him to get a refund of the tax imposed. From this point of view, the enforcement of the proviso cannot be disassociated from the assessment itself, but must be treated as a continuation or further step taken in the assessment pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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