9911796707
TMI Blog1971 (12) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... titioners purchased jeeps and pick-ups for the period 1st April, 1966, to 31st March, 1967, from the Hirakud Motors (opposite party No. 6) without payment of tax, and for the said sum furnished declarations. The petitioners now say that they were not aware of rule 93-A of the Orissa Sales Tax Rules which came into force on 14th May, 1963, and though the said purchases were not taxable, wrongly tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard to other transactions excluding those in between the Hirakud Motors and the petitioners. 2.. Rule 93-A runs thus: "(1) In a series of sales by successive dealers all motor vehicles shall be taxed at the point at which the first of such sales is effected by a dealer liable under the Act. (2) Notwithstanding that motor vehicles are specified in the purchasing dealer's certificate of regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be free from tax. Sub-rule (3) makes it further clear that other dealers are not liable to pay tax and would deduct that amount from their gross turnover. 3.. It is thus clear that tax was wrongly collected on a mistake of law from the petitioners in respect of the transactions of motor vehicles for the period 1st April, 1966, to 31st March, 1967, in between the petitioners and the Hirakud Mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to the petitioners. 4.. In the result, the writ application is allowed as indicated above. A writ of certiorari be issued quashing the impugned order and a writ of mandamus be issued directing the opposite party No. 1 to make reassessment and recomputation. In the circumstances, there will be no order as to costs. ACHARYA, J.-I agree. Application allowed. - - TaxTMI - TMITax - CST, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
