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TMI Blog1975 (11) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... ppily worded and does not bring out the real question of law which falls to be decided in this reference. Accordingly, we reframe the question as follows: "Whether, having regard to the facts and circumstances of the present case, the interpretation put by the Tribunal with respect to the operative Entry 39 was inserted in Notification No. STA, 1059-(iii)-G-1 dated 28th December, 1959, by Notification No. ECO-1060/A-2380(a)-62-XIII dated 7th April, 1964. date of the certificate issued to the respondents under Notification No. ECO1060/A-2380(a)-62-XIII dated 7th April, 1964, amending Notification No. STA. 1059-(iii)-G-1 dated 28th December, 1959, is correct in law?" The notification dated 28th December, 1959, was issued by the State Govern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the conditions subject to which the said exemption is granted. The first condition is that the manufacturer must furnish to the selling dealer a declaration in form T appended to the said notification declaring inter alia that the goods are required for use by him in the manufacture of any of the goods specified in items (a) to (g) in column 2 for sale. The second condition is that if the manufacturer fails to use the goods in accordance with the terms of the said declaration or contravenes any of the provisions of the Act or the Rules made thereunder, the certificate issued by the Commissioner should be liable to be cancelled. The respondents were registered as dealers under the Bombay Sales Tax Act, 1959. After the notification dated 7th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h conditions as the State Government may impose. The specified class of sales which have been exempted by entry No. 39 is sales of certain goods specified therein, namely, machinery and its component parts and accessories and dyes and chemicals, by a registered dealer to any other registered dealer provided that the purchasing dealer (1) is a dealer who manufactures any of the goods specified in items (a) to (g) of the second column in that entry and (2) is so certified for the purpose by the Commissioner, that is, provided the Commissioner of Sales Tax has certified that the purchasing dealer is a registered dealer who manufactures such goods. Thus, the class of sales exempted under entry 39 are not sales of machinery and its component par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oth for the purpose of chargeability and assessment proceedings under the Central Sales Tax Act, 1956, if any notification granting a deduction comes into force during the year, it must be given effect to as from the beginning of the assessment year. The charging section under that Act came into force on 1st July, 1957. Section 13(1) of that Act empowered the Central Government to make rules providing inter alia for the period of turnover and the manner in which the turnover in relation to the sale of any goods under the said Act was to be determined and the deductions which were to be made in the process of such determination. By an amendment to the rules made in exercise of the said powers, in determining the turnover of a dealer a certai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the East Punjab General Sales Tax Act, 1948. The exempting notification issued by the Government under the said Act was amended by the State Government so as to include therein "manufactured tobacco as defined in the Punjab Tobacco Vend Fees Act, 1954". The Supreme Court held that as the tax under the said Act was yearly and was to be paid on the taxable turnover of a dealer, the exemption, whenever it came in, in the year for which the tax was payable, would exempt sales of those goods throughout the year, unless the Act said that the notification was not to have this effect, or the notification fixed the date for the commencement of the exemption. It is pertinent to note that what was exempted by the amending notification in that cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1947, and the proviso to that sub-rule was as follows: "Provided that no dealer whose certificate of registration has not been renewed for the year during which the purchase is made, shall make such a declaration and that the selling dealer shall not be entitled to claim any deduction of sales to such a dealer." The Orissa High Court held that if an application for renewal of registration was made by a purchasing dealer within the prescribed period, the renewal took effect from the commencement of the financial year for the purpose of claiming the said exemption, irrespective of the date on which the order of renewal was passed. In arriving at its decision, the Orissa High Court laid particular emphasis on the words used in the proviso ..... X X X X Extracts X X X X X X X X Extracts X X X X
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