9911796707
TMI Blog1990 (9) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... was carrying on business of purchase and sale of goods including black gram liable to purchase tax under section 313 of the Act for which he was registered under the Act. Cultivators brought black gram worth Rs. 14,959.92 which passed through Atharnala check gate established by the State Government, to sell them to the dealer. On demand at the check gate they paid amounts and obtained receipts. While selling black gram, the dealer claimed that in respect of the very goods purchase tax having been paid by the cultivators, he is not liable to pay further purchase tax in view of section 8(a) of the Act. The Tribunal held that the dealer is the first purchaser and is liable to pay the tax even. though tax was collected from the cultivators at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ransaction twice. Accordingly, it provided in rule 36, last proviso that a dealer can adjust the amount paid at the check gate with the admitted tax payable by him before filing return. Since the main object is to check evasion of tax, the dealer who seeks to adjust the amount paid by him at the check-post is to obtain a certificate from the Sales Tax Officer to that effect. There is no prescribed form for that purpose. As has been held in [1987] 67 STC 458 (Orissa); (1987) 1 OLR 182 (State of Orissa v. Sardar Automobiles), receipt obtained from the check gate officer who is a Sales Tax Officer, shall be treated as the certificate and on that basis the dealer is entitled to adjust the amount as provided in rule 36, last proviso. 5.. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting direct any dealer liable under the Act to pay the tax due from him for periods less than the return period at such intervals as may be specified in the order and may likewise at any time modify or annul such order. Provided further that a dealer shall adjust from the admitted tax payable by him under this rule a sum equivalent to the amount paid by him while effecting purchase of the stock of goods which he holds on the date of his registration and for this purpose he shall obtain and attach to the return a certificate from the Sales Tax Officer to the effect that the said stock of goods were purchased not before 12 months of the date of registration and specified amount of tax on such goods has actually been paid by the dealer at th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt is found to be the liability of the dealer, the balance after adjusting the admitted tax is to be demanded. If a lesser amount is found to be the liability, unless power under section 12(1) is exercised, excess amount paid is to be refunded. When at the first stage, the dealer himself can adjust the same. In case there is a mistake, the dealer cannot be deprived of the same being adjusted at the time of assessment. There is no force in the contention of Mr. Mishra. 9.. We are satisfied that the tax paid by the cultivators for which receipts were handed over to the dealer were to be adjusted. 10.. The dealer has not indicated the purchase turnover in the return. When the dealer has not indicated those purchase turnovers in the return ..... X X X X Extracts X X X X X X X X Extracts X X X X
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