9911796707
TMI Blog1974 (3) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... e was entitled to the benefit of the lower rate of tax under section 8 of the Central Sales Tax Act on the inter-State sale, under the bill of 28th June, 1965, of Rs. 1,002.24 relating to the tins to Dwarka Prasad Shanker Lal of Bihar registered under the Central Sales Tax Act with effect from 8th July, 1965." The findings of fact are that the assessee sold mustard oil in tins to Dwarka Prasad S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o establish this fact. The position therefore is that the transaction of sale took place on 28th June, 1965, while the purchaser was registered on 8th July, 1965. Under section 8(1) of the Central Sales Tax Act a dealer is liable to pay sales tax at the lower rate mentioned in it provided he sells to a registered dealer. Evidently the purchaser must be a registered dealer on the date of the sale, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registration. But there is nothing in the law to prevent a dealer from obtaining C form in connection with a transaction prior to the date of transaction (sic). In our opinion, the revising authority was in error in taking this view. When section 8 permits the levy of the lower rate of sales tax only if the sale is to a registered dealer, the dealer can get the benefit of this provision only if h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aler into a sale to a registered dealer. A dealer becomes a registered dealer on his being registered under the Act. In this view the assessee was not entitled to the benefit of the lower rate of tax under section 8(1) of the Central Sales Tax Act. Our answer to the question referred to us is in the negative in favour of the department and against the assessee. The department will get costs from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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