9911796707
TMI Blog1972 (10) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... n issued under section 4-B of the Act. Section 3-F provides for additional tax on turnover exceeding Rs. 2 lacs. For the assessment year 1970-71, the petitioner was assessed to purchase tax on the turnover of purchases of oil-seeds at the rate of 2 per cent and to additional tax of Rs. 4,082.17 at the rate of 1 per cent under section 3-F by an assessment order dated 10th May, 1972. The petitioner has challenged the levy of additional tax in this petition under article 226 of the Constitution. The contention of the learned counsel for the petitioner is that oilseeds are goods of special importance in inter-State trade or commerce within the meaning of section 14 of the Central Sales Tax Act, 1956, and by virtue of section 15 of that Act no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dealer holds a recognition certificate issued under sub-section (2) in respect thereof, he shall be liable in respect of those goods to tax at such concessional rate or be exempt from tax, as may be notified in the Gazette by the State Government in that behalf; (b)............ (2) A dealer, who requires any goods referred to in sub-section (1) for use as raw material for the purposes of manufacture in the State of Uttar Pradesh of any notified goods, and such notified goods are intended to be sold by him in the State or in the course of inter-State trade or commerce or in the course of export out of India, may apply within such period, and in such form and manner, as may be prescribed, to the assessing authority for the grant of a rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be payable under this section; (b) where the additional tax under this section together with the tax payable under the said section would exceed the maximum amount of tax permissible under section 15 of that Act, the additional tax shall stand reduced to such amount as together with the tax payable as aforesaid, equals the said maximum amount." The scheme underlying section 3-F is to impose additional tax at the rate of 1 per cent on every dealer whose turnover exceeds Rs. 2 lacs. In the case of declared goods, however, the total burden of tax, including the additional tax, is not to exceed the maximum amount of tax permissible under section 15 of the Central Sales Tax Act. Now in the case of the petitioner, the tax under sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Legislature to grant concession will be defeated. It is urged that the intention of the Legislature was to levy a concessional rate of 2 per cent on the first purchases of oil-seeds in the case of dealers who hold recognition certificates under section 4-B(2) and if additional tax is also imposed, the limit of 2 per cent would be exceeded. Now, a perusal of section 3-F (sic) shows that the power given to the State Government to grant a concession is only in respect of tax payable under sections 3, 3-A, 3-AA and 3-D. Section 3-F is an independent charging section and the State Government has not been given the authority to grant concession in respect of the tax leviable under this provision. So long as section 4-B is not amended so a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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