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TMI Blog1976 (2) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the Central Sales Tax Act. The facts, as furnished in the appeals by the Tribunal, may be set out. The petitioners are all dealers in coconuts. They purchased watery coconuts and, in some cases, dry coconuts and sold them in the course of inter-State trade and commerce and claimed refund of the tax paid on those commodities under the A.P. General Sales Tax Act. Their claims were rejected in view of the amendments to section 6 of the A.P. General Sales Tax Act and section 15(b) of the Central Sales Tax Act. The amendments to the said provisions were deemed to have come into force from the date of the commencement of the respective Acts. What the learned counsel, Sri Dasaratharama Reddi, contends is that though the two sections have be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sale or purchase specified against each in the Third Schedule on his turnover of such sales or purchases for each year irrespective of the quantum of his turnover in such goods; and the tax shall be assessed, levied and collected in such manner as may be prescribed. Provided that where any such goods on which a tax has been so levied are sold in the course of inter-State trade or commerce, and tax has been paid under the Central Sales Tax Act, 1956, in respect of the sale of such goods in the course of inter-State trade or commerce, the tax so levied shall be reimbursed to the person making such sale in the course of inter-State trade or commerce, in such manner and subject to such conditions as may be prescribed." Section 15 of the Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) The refund of tax referred to in sub-rule (1) shall be made to the dealer who effected the first sale in the course of inter-State trade or commerce. (3) Every application for refund under this rule shall be filed by the dealer claiming refund before the assessing authority having jurisdiction over his place of business within a period of three months from the end of the month in which he sold the goods: Provided that the assessing authority may condone for reasons to be recorded in writing, any delay in the filing of such application. (4) The burden of proving that a dealer is entitled to a refund under this rule shall be with the dealer claiming such refund." What has to be now seen is whether this rule, in any way, gives th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of a dealer effecting sales in the course of inter-State trade or commerce during the period specified therein and not collecting any tax under the principal Act on the ground that no such tax could have been levied or collected. That exemption was granted only in respect of sales effected during the period between 10th November, 1964, and 9th June, 1969, to only those who had not collected any tax under the Central Act on the ground that no such tax was leviable in view of the decision of the Supreme Court in State of Mysore v. Yaddalam Lakshminarasimhiah Setty Sons[1965] 16 S.T.C. 231 (S.C.). That section does not speak of any payment of tax under the local law. It only speaks of payment of tax under the Central Act. This position beco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urse of inter-State trade or commerce, to pay tax under the Central Act in respect of the goods sold in the course of inter-State trade or commerce before he can claim refund or reimbursement of the tax paid under the State Act. Therefore, payment of the two taxes, both under the State and Central enactments, is a condition precedent before the benefit of reimbursement or refund can be availed by a dealer. Merely for the reason that he had paid the local tax, he will not be entitled to claim reimbursement or refund of the tax unless the conditions specified in the proviso to section 6 of the State Act and in clause (b) of section 15 of the Central Act are satisfied. Rule 27-A cannot override the statutory requirements imposed by section 6 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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