1981 (9) TMI 252

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..... as iron and steel?" The assessee was a dealer in iron bars (shafts). Sales tax was paid at the time of purchase, and the question arose as to whether he was liable to pay sales tax on the subsequent sales made by him. The Sales Tax Officer held that iron bars (shafts) sold by him did not fall in the category of iron and steel as referred to in section 14(iv) of the Central Sales Tax Act, and as such, taxed the turnover. The appeal filed by the assessee on the point failed. He then filed a revision. The revising authority has taken the view that iron bars (shafts) sold by the assessee was nothing but iron and steel, and has excluded the turnover of this commodity from payment of tax. Section 14(iv) of the Central Sales Tax Act in the re .....

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..... rity found that the kiln after attachment was placed in the custody of Ram Prakash Yadava. He appears to have moved an application to the Superintendent of Police, Mainpuri, on 29th August, 1970, complaining that his servant Neksa Ram was manhandled and beaten by the sales tax authorities on 26th August, 1970, and on 7th April, 1971. The assessee also appeared to have moved an application to the Sales Tax Officer that after attachment of the brick kiln he never ran it and his file be closed. After considering these facts the revising authority was of the opinion that it cannot be held that the assessee ran the kiln in the assessment year in dispute. This finding of fact has not been shown to be perverse by the learned standing counsel but w .....

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..... ficial Trustee, Receiver or Manager, in like manner and in the same terms as it would be leviable upon and recoverable from the dealer as if he were conducting the business himself, and all the provisions of the Act and the Rules made thereunder shall apply accordingly." The effect of this section is that a dealer whose property is in the custody of an official appointed by a court and is put under attachment then the liability to pay the tax is on such person or manager or official of the court. In view of this provision even accepting the argument of the learned standing counsel that the right of the assessee to carry on business was not affected, the liability to pay tax shall rest not on the assessee but on the supardar. In the resu .....

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