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TMI Blog1975 (7) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... the "State Act") oil-seeds are liable to tax at the purchase point. According to the petitioner, if purchase tax has been paid under the State Act and the said commodity becomes liable to tax under the Central Act, the purchase tax becomes refundable. Under section 8(5) of the Central Act, the State Government issued the following notification: "No. 43637 CTA-200/66-F.-In exercise of the powers conferred by sub-section (5) of section 8 of the Central Sales Tax Act, 1956 (74 of 1956), the State Government having been satisfied that it is necessary to do so in the public interest hereby direct that in respect of all declared goods sold in the course of inter-State trade or commerce, no tax under the said Act shall be payable by any dealer, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the years 1971-72 and 1972-73. The petitioner has asked for a writ of certiorari to quash the assessment and also challenges the notice issued under rule 10(2) of the Central Sales Tax (Orissa) Rules. 2.. Mr. Mohanti for the petitioner takes the stand that the decision referred to above requires reconsideration. He has also tried to distinguish the decision on the facts of the present case. 3.. Before examining the submissions of Mr. Mohanti, we think it appropriate to analyse the relevant provisions of the Central Act. Section 6 of the Central Act is the charging section, while section 8 of that Act prescribes the rates of tax. Sub-section (5) of section 8 provides: "Notwithstanding anything contained in this section, the State Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es various goods to be of special importance in inter-State trade or commerce and section 15, as it stood before the 1972 amendment and as far as relevant, provided: "Every sales tax law of a State shall, in so far as it imposes or authorises the imposition of a tax on the sale or purchase of declared goods, be subject to the following restrictions and conditions, namely: (a)........ (b) 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 commerce, the tax so levied shall be refunded to such person in such manner and subject to such conditions as may be provided in any law in force in that State." 4.. In Ori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er section 8(5) of the Central Act] cannot be permitted to run counter to section 15(b) of the Central Act. That view has been taken in Rafeeq Ahmed Co. v. State of Andhra Pradesh[1969] 24 S.T.C. 430.and we respectfully agree with the same. The tax to be refunded under section 15(b) of the Central Act is the tax levied under the State Act. The notification, in our view, is a misconceived one, though it was intended to avoid the hardship of the claim of refund..........." Mr. Mohanti concedes that the decision is directly against him. But he argues that the question on the earlier occasion did not require the validity of the notification to be tested and, therefore, the judgment on this point cannot be taken to be strictly of precedent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment, levy or collection under the provisions of the principal Act before the commencement of this section shall be deemed to be as valid and effective as if such assessment, reassessment, levy or collection or action or thing had been made, taken or done under the principal Act as amended by clause (a) of section 11 and clause (a) of section 12 of this Act, and accordingly(a) all acts, proceedings or things done or action taken by the State Government or by any other officer of the State Government or by any other authority in connection with the assessment, reassessment, levy of collection of such tax shall, for all purposes, be deemed to be and to have always been done or taken in accordance with law.............." The amending A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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