9911796707
TMI Blog1966 (11) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... not an authority for the proposition that the decorticating miller is the only miller who is liable to pay tax at a single point purchase on groundnuts. In this case, the petitioner who had filed an affidavit and wanted to produce other evidence to show that some other miller had paid tax on these very goods was not permitted to do so; nor such evidence taken into consideration as being relevant. The Sales Tax Authorities seem to take the view that it is only the decorticating miller and the decorticating miller alone that is responsible for payment of tax at a single point purchase because they say that that is the right point of purchase and the right person to tax as between the two millers. Whether the authorities have a right to choose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lls the kernel thus decorticated to other crushing millers. The petitioner submitted its return for the year 1962-63. The Commercial Tax Officer, Nandyal, determined the turnover and levied tax on the purchases made by the petitioner of groundnut based on the turnover of kernel supplied to the crushing mills. The petitioner filed the above writ petition for the issue of a writ of certiorari to quash the said order of assessment on the ground that groundnut is one of the scheduled goods liable to tax only at a single point, that tax has already been recovered from the crushing millers who purchased groundnut from the petitioner and sought to adduce evidence in support of this contention in the form of affidavits. The Commercial Tax Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Oil seeds, that is to say, seeds yielding non-volatitle oils used for human consumption or in industry, or in the manufacture At the point of first purchase in the State. By Amending Act 3 of 1958, in item 3 of the aforesaid column (1) the following words were added, namely: "Other than coconuts and cotton seeds" and items 3-A and 3-B were added specifying cotton seeds and coconuts separately. Thereafter, by Amending Act 26 of 1959 in item 3 for the words other than coconuts and cotton seeds the words other than groundnuts, coconuts and cotton seeds were substituted and item 3-C was added which is as follows:- Description of the goods. Point of levy. Rate of tax. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... handra Reddy C.J., and Gopal Rao Ekbote, J., in Y. Aswathanarayana and Others v. Deputy Commercial Tax Officer, Kadiri, and Others[1964] 15 S.T.C. 795., in which it was held that the word "miller" applies equally to the decorticating miller as well as the crushing miller. Relying evidently upon this judgment the assessing authority sought to make the petitioner liable for the tax. It is now common ground that under section 6, the tax in respect of groundnut is only a single point tax. On the basis of the aforesaid ruling the further question is whether the petitioner who is a decorticating miller is at all liable to pay the tax as the crushing miller, who purchased the groundnut from the petitioner, paid the tax. The contention of Sri Ramam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax comes to an end. It is not disputed that if the tax is collected from the petitioner, it is not open to the authority to collect the same from the subsequent purchasing millers. It equally follows that when the tax is collected from the crushing millers, who purchased the groundnut from the petitioner, the tax can no longer be levied against the petitioner who represents the first purchaser of the groundnut. The fact that the Legislature intended to abolish the distinction between the first purchasing miller or the last purchasing miller appears to be clear from the latter part of the second column of item 3-C of Schedule IV which says that "in all other cases at the point of purchase by the last dealer who buys it in the State" thereb ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
