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TMI Blog1982 (12) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Goa, Daman and Diu Sales Tax Act, 1964, sale of goods by one registered dealer to another registered dealer are exigible to tax. 2.. The second question is reframed by us by adding thereto after the word "under" and before the words "Goa, Daman and Diu" the words "section 8" so as to read "whether under section 8 of the Goa, Daman and Diu Sales Tax Act". 3.. A few facts leading to these references may be stated: One Anand Distillery who was the first appellant before the Sales Tax Tribunal was the manufacturer of Indian-made foreign liquor. Initially their concern was at Mapusa having sales tax registration No. P/73 dated 1st November, 1964. Thereafter sometime in 1971 they shifted to Margao, when their earlier sales tax registrat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal, were exempted. 6.. In appeal against the said orders the Sales Tax Tribunal took the view that under item 68 of the Second Schedule to the Act as substituted by the notification of 1972, which came into force on 16th November, 1972, the period of 5 years of exemption was to be, computed from the first sales made by appellant No. 1 since the first commencement of the manufacture, which was on 9th November, 1964 under bill No. 117. According to the Tribunal the period of 5 years prescribed under item 68 expired on 8th November, 1969, and therefore in the result sales made on or after 16th November, 1972 beyond the period of exemption were liable to tax. 7.. The Tribunal also confirmed the finding of the Sales Tax Officer that und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der the Goa, Daman and Diu Sales Tax Act, 1964, as amended from time to time." 12.. At the outset it may be pointed out that unlike the other items in the said schedule which provides for exemption from sales tax in respect of specified goods the object of the said item 68 was to give exemption to sales of any goods by a small-scale industry in order to encourage the growth of such industry. 13.. A reading of the said item shows that for its application the concern claiming exemption must be both, viz., (1) it must be registered as a small-scale industry and (2) it must, at the same time, be registered as a dealer under the Sales Tax Act. Secondly, it was also clear from the wording of the said item that the sales that were exempted, we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the Official Gazette, specify the first or any other point of sale in the series of sales of successive dealers, as the point at which any goods or class of goods may be taxed." 17.. A notification dated 23rd October, 1964, under the said proviso provided: "In exercise of the powers conferred by the proviso to the above-referred to section 8 by Notification No. FS/F. III/2-36/64 dated 23-10-64 it has been specified that the sale of the following goods shall be liable to tax at the first point only: (a)...................................... (b)...................................... (c)...................................... (d) liquor and other alcoholic beverages except country liquor. (e)................................... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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