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TMI Blog1972 (12) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... when it is sold in inter-State trade or commerce the tax levied and collected under the State Act has to be refunded as per section 4-A of the State Act and that, therefore, in respect of cotton which has been sold inter-State by the assessee the tax on last purchases under the State Act could not be levied at all. This contention was overruled by the assessing authorities and the assessee thereafter filed applications in form A-4 for refund of the tax paid on the turnover of local purchases of cotton which had subsequently been sold inter-State. The amounts of tax paid by the assessee under section 4 of the State Act at the point of last purchase of cotton for 1964-65, 1965-66 and 1967-68 were Rs. 22,739.17, Rs. 8,650.76 and Rs. 24,703.88 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rce, that the said section 15(b) does not impose any further condition that the claimant should have been subject to the levy of tax under the Central Act and that, therefore, rule 23(1) requiring a dealer who claims refund to pay the tax under the Central Sales Tax Act before applying for refund is invalid being ultra vires of the rule-making authority. The learned counsel for the assessee points out that in this case the inter-State sales of the assessee have not suffered Central sales tax in view of an exemption granted by the State Government in G.O. No. 3602, Revenue, dated 28th December, 1963, under section 8(5) of the Central Act exempting inter-State sales from levy of tax for the relevant period and, therefore, the payment of Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rafeeq Ahmed Co. v. State of Andhra Pradesh[1969] 24 S.T.C. 430. In Munshi Abdul Rahiman and Brothers v. Commercial Tax Officer, I Circle, Hubli[1967] 20 S.T.C. 89., it has been held that under section 15(b) of the Central Act the right to receive a refund of the State tax, if any, paid in respect of declared goods is acquired the moment the said goods are sold in the course of inter-State trade, that actual payment of tax under the Central Act is neither specifically mentioned in the section nor is it capable of being implied in the language of the section and that, therefore, rule 39-A(1) of the Mysore Sales Tax Rules providing that the assessee must have paid tax under the Central Act in respect of the same goods before he claims a ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the State Act. Relying on the above decisions the learned counsel for the assessee contends that the assessee's right to get refunds will not depend on his payment of Central sales tax on the inter-State sales of the same goods. We consider it unnecessary to go into the correctness or otherwise of the views expressed in the above cases in view of certain amendments made to the Central Act. We find from Central Act 61 of 1972 that section 15(b) has been amended with retrospective effect from 1st October, 1958, and the amended sub-section reads as follows: "Where a tax has been levied under that law in respect of the sale or purchase inside the State of any declared goods and such goods are sold in the course of inter-State trade or commerc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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