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TMI Blog1981 (3) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... s registered dealers who manufacture cotton fabrics for the purposes of entry 39 in the notification issued by the State of Maharashtra under section 41(1) of the said Act. During the period 1st January, 1969, to 31st December, 1969, the respondents purchased certain quantities of dyes and chemicals from other registered dealers by giving them declarations in form T to the said notification declar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal held that no tax could be levied upon them even if the declarations in form T had been contravened because the provisions of sub-section (2) of section 41 read with the said notification issued under sub-section (1) of that section were unworkable, since the precise quantification of the tax to be levied thereunder was not possible, and these provisions were, therefore, unenforceable. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, that provision was unenforceable?" So far as the present reference is concerned, the very basis upon which the assessing authorities and the Tribunal have proceeded is wholly unsustainable in law, that basis being that the respondents have committed a contravention of the declarations in form T given by them by using the dyes and chemicals purchased by them in manufacturing cotton fabrics ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Refineries Limited[1978] 41 S.T.C. 337. and Commissioner of Sales Tax v. Automatic Engineering Works[1981] 47 S.T.C. 343. (Sales Tax References Nos. 50 and 51 of 1979 decided on 27th February, 1981). The ratio of these two decisions squarely applies to the case before us and, accordingly, the respondents had not committed any breach or contravention of the declaration forms given by them and, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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