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TMI Blog1992 (6) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... cumstances of the case, the Tribunal is justified in holding that the assessing authority in Madhya Pradesh had no jurisdiction to tax the assessee in respect of subsequent inter-State transactions amounting to Rs. 96,555, Rs. 22,54,171, Rs. 32,19,826.16 and Rs. 7,23,748 in the years November 8, 1961 to October 28, 1962, October 29, 1962 to November 15, 1963, November 16, 1963 to November 3, 1964 and November 4, 1964 to October 24, 1965, respectively, because the "C" forms obtained from the State of Madhya Pradesh were not actually issued by the assessee in making the inter-State purchases of such goods? (2) Whether, in the facts and circumstances of the case, the Tribunal is right and competent to hold that condition No. 1 given in Notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 8 in connection with the purchase of such goods." 4.. Section 6 of the Central Sales Tax (Amendment) Act, 1969 (No. 28 of 1969) substituted the text of section 9 with retrospective effect to the following effect: "9. Levy and collection of tax and penalties.-(1) The tax payable by any dealer under this Act on sales of goods effected by him in the course of inter-State trade or commerce, whether such sales fall within clause (a) or clause (b) of section 3, shall be levied by the Government of India and the tax so levied shall be collected by that Government in accordance with the provisions of sub-section (2), in the State from which the movement of the goods commenced: Provided that, in the case of a sale of goods during their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the event of the dissolution of such firm or partition of such family, recovery of tax from third parties, appeals, reviews, revisions, references, refunds, penalties, compounding of offences and treatment of documents furnished by a dealer as confidential, shall apply accordingly: Provided that, if in any State or part thereof there is no general sales tax law in force, the Central Government may, by rules made in this behalf make necessary provision for all or any of the matters specified in this subsection. (3) The proceeds in any financial year of any tax, including any penalty, levied and collected under this Act in any State (other than a Union territory) on behalf of the Government of India shall be assigned to that State and sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar first sale of the goods. The concluding phraseology in the proviso is not used in the abstract; but since the jurisdiction is to be localised with reference to particular transactions, the form spoken of must necessarily relate to such transactions. Therefore for the application of the proviso to section 9(1) not only the C form should be obtained from the taxing State but it should also be in connection with the purchase of the goods involved in the second sale; (2) that since the assessee had not issued the declarations in form C to the Gujarat seller, the proviso to section 9 did not vest in the State of Madras the jurisdiction to tax the second sale." 5.. In view of the amendment made by the Parliament, the question is now rend ..... X X X X Extracts X X X X X X X X Extracts X X X X
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