9911796707
TMI Blog1979 (8) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... ered dealers, as tax was already paid, it was not required to pay any tax although it being the first purchase tax was leviable on it. It was thereafter sold and under section 9(3) of the Central Sales Tax Act a tax of Rs. 12,613.59 was imposed on the assessee on the turnover of inter-State sales amounting to Rs. 4,20,452.50, which was paid by him. An application for reimbursement under section 29-B of the U.P. Act was made which was allowed in part only as the Sales Tax Officer was of the view that as in respect of tax-paid purchases, that is purchases made from registered dealers, the assessee was not entitled to refund. The order was maintained in appeal but the revising authority set aside the order and allowed the application on the fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds should be sold in the course of inter-State trade or commerce; (iv) application for refund should be made within six months of payment of tax; (v) reimbursement shall be to the person making inter-State trade or commerce. It is apparent that the right to claim reimbursement has been conferred only on the person making inter-State trade or commerce. It is not disputed that the assessee had made purchases of goods referred to in section 14 of the Central Sales Tax Act on which tax was levied under the State Act and the goods were subsequently sold in the course of inter-State trade or commerce by the assessee who paid the tax under the Central Sale Tax Act. As all the ingredients of the section were satisfied, it was the assessee who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 of 1972). Section 29-B of the Ordinance ran as under: " 29-B. Refund in respect of declared goods.-(1) Where any tax has been levied under this Act in respect of the sale or purchase of any goods referred to in section 14 of the Central Sales Tax Act, 1956 (Act 74 of 1956), and such goods are subsequently sold in the course of inter-State trade or commerce, the dealer by whom the tax so levied was paid may, within six months from the date on which the tax was so paid or the date on which the goods were so sold or the date of promulgation of the Uttar Pradesh Sales Tax (Amendment) Ordinance, 1972, whichever is the latest of such dates, make an application in writing to the assessing authority for the refund of the tax..........." It is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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