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TMI Blog1982 (12) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the Sales Tax Tribunal against the order of the Sales Tax Officer. 2.. The questions referred to us for determination are: (1) whether under section 7(3)(III) of the Goa, Daman and Din Sales Tax Act, 1964, a dealer who is not the first seller in a series of sales of successive dealers, liable to adduce proof of payment of tax at the first point of sale when the sale of goods at the first po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of Rs. 1,20,409.00 was made on them by the Sales Tax Officer. They claimed that under section 7(3)(III) of the Sales Tax Act they were entitled to a deduction in respect of the entire turnover during the said period. The Sales Tax Officer rejected the said claim. 4.. In an appeal to the Tribunal, the Tribunal confirmed the order of the Sales Tax Officer. The Tribunal while accepting that appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in the case of such sales proof of payment of tax at the first point is adduced by the dealer to the satisfaction of the Commissioner." This section provides for exclusion of certain turnover of the registered dealer. Clause (Ill) quoted above provides for one of such circumstances for exclusion, such exclusion being in respect of that turnover where the goods specified under section 8-in this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore the turnover of appellant No. 2 of such goods was excluded from tax. However, it was admitted by the Tribunal that by reason of section 10 read with item 68 of the Second Schedule to the Act appellant No. 1 were exempted from paying the tax on goods sold by them, which was, under section 8 of the Sales Tax Act, payable by them otherwise at first point only. The said appellant No. 2 had ..... X X X X Extracts X X X X X X X X Extracts X X X X
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