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TMI Blog1979 (8) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... ge. Originally both the assessees and the commercial taxes department were under the impression that coconut is an oil-seed liable for assessment. Subsequently, some assessees put forward the contention that coconut is only a fruit, not liable for tax. The controversy has been settled by this Court holding that it is neither a fruit nor an oil-seed, but a commodity liable for multi-point sales tax like any other commodity liable for tax under the Act. By G.O. Ms. No. 2600, Revenue, dated 4th November, 1969, the Government directed that the assessments may be completed but the tax should remain uncollected pending disposal of the aforesaid tax cases. After the disposal of those tax cases, the Government issued a circular in Memorandum No. 13 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Rs. 464.40 and Rs. 395.10 for the years 1967-68 and 1968-69 under the Central Sales Tax Act and for 1969-70 the petitioner had collected moneys to the extent of Rs. 5,552.30 as Association Fund. In that notice it is stated that the petitioner is liable to pay Rs. 59.98 as tax under the Tamil Nadu General Sales Tax Act for the year 1969-70 and three sums of Rs. 2,207.58, Rs. 29,327.46 and Rs. 11,261.28 aggregating to Rs. 42,796.32 as tax under the Central Sales Tax Act for the years 1967-68, 1968-69 and 1969-70. But, in that notice, the liability has been restricted to Rs. 11,261.28, being the Central sales tax for the year 1969-70 and the Central sales tax of Rs. 464.40 and Rs. 395.10 for the years 1967-68 and 1968-69 aggregating to Rs. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... collected as tax in the guise of Association Fund. In M. Ganguli Sons (P.) Ltd. v. Secretary to Government[1976] 37 S.T.C. 549., a dealer in automobiles and spare parts, sold a car on 2nd March, 1967, and issued a sale bill in which, after totalling the price of the vehicle, he added a certain sum under the head "sales tax deposit". On the same day, he obtained from the purchaser what was styled as a letter of indemnity under which the purchaser agreed that in case the Pondicherry Government demanded from the dealer at a later date sales tax on the transaction, the purchaser will pay the amount immediately on demand. On 24th May, 1968, the dealer, in fact, refunded the amount collected as sales tax deposit to the purchaser. The Government ..... X X X X Extracts X X X X X X X X Extracts X X X X
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