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TMI Blog1982 (12) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... g authorised dealers to their vendors, the respondents purchased non-ferrous metal of the value of Rs. 40,032 during the assessment period 1st April, 1967, to 31st March, 1968, in respect of which their vendors did not collect any amount by way of tax from them, because the sales made against form 14 were tax-free sales and the vendors were, therefore, not liable to pay tax on such sales made by them. The purpose for which the goods were being purchased by the respondents was stated in the said certificates as being resale in the course of inter-State sale or in the course of export. The respondents, in contravention of this declaration given in those certificates, resold the goods in question within the State of Maharashtra. They according ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of subsection (2) of section 46 of the Bombay Sales Tax Act, 1959, the Tribunal was correct in law in holding that the operation of the said provision is restricted to totality of excess collection over payability only? (2) Whether the Tribunal was right in holding that in view of the Special Bench decision in the case of M/s. Kasamvali Mohamed Motiwalla, Second Appeal No. 571 of 1971, decided on 26th March, 1974, the order of forfeiture of Rs. 2,096.93 has to be modified restricting the amount to be forfeited to Rs. 95.00?" The pertinent point to bear in mind for answering these questions is that the respondents were not liable to pay any sales tax in respect of resales made by them, but were liable only to pay purchase tax in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on that particular type of sale which he is liable to pay to the Government. Clause (32) of section 2 defines "tax" as meaning "sales tax, general sales tax, purchase tax, or retail sales tax payable under this Act", and as pointed out in Ramkrishan Kulwantrai's case [1979] 44 STC 117 even a dealer who is liable to pay one type of tax collects another type of tax, he contravenes the provisions of section 46(2). Even on the facts, the submission made by Mr. Patel is not tenable. The respondents did not in fact collect the amount by way of purchase tax which they would become liable to pay to the Government. The record shows that they had not paid any purchase tax on these transactions before filing the return, and a plea was advanced in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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