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TMI Blog1981 (10) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... against the order passed by the Sales Tax Tribunal, Gorakhpur Bench, Gorakhpur. The revision relates to the assessment year 1975-76. The assessee, apart from dealing in other articles, dealt in oil-seeds. His account books were accepted. The assessee claimed exemption in respect of the turnover of the sale of oil-seeds amounting to Rs. 60,741.23 on the ground that these sales were made on 2nd Oct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner, Sales Tax v. Mathura Das Ram Saran Das [1977] 40 STC 71; 1976 UPTC 518 has referred the matter to a Division Bench. Section 14 of the Central Sales Tax Act declares certain goods to be of special importance in inter-State trade or commerce. Oil-seeds find a berth in section 14(vi). Section 15(a) of this Act imposes restrictions and conditions in regard to tax on sale or purchase of declare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Neither section 3-AA, nor the notification issued thereunder can override the provisions of section 15(a) of the Central Sales Tax Act. This was so held by one of us in the case of Nirankari Engineering, Kanpur (page 197 infra); 1979 UPTC 1125. This view of ours finds support from the decision of the Supreme Court in the case of Bhawani Cotton Mills Ltd. v. State of Punjab [1967] 20 STC 290 at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sons (S.T.R. No. 539 of 1966 decided on 2nd January, 1969 -Allahabad High Court) held that they could be subject to tax at multiple points. The decision could not have been otherwise, for cotton yarn was not a declared commodity under section 14 of the Central Sales Tax Act till 1st October, 1958. It came to be included in section 14(ii-b) as from 1st October, 1958. Thus the restriction imposed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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