9911796707
TMI Blog1992 (3) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... a Act", for short) which reads: "Notwithstanding anything contained in sub-section (5), a dealer registered under the Central Sales Tax Act, 1956, shall, whatever be the quantum of his total turnover, be liable to pay tax at the rate specified in this Act on the sale of any goods which he has purchased in the course of interState trade or commerce in respect of which the concessional rate of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a dealer under the Central Act during that period, and (ii) because his turnover fell below the minimum specified in the Karnataka Act. His contentions were rejected. The Karnataka Appellate Tribunal took the view that section 5(2) did not specifically say that the dealer should be a registered dealer under the Central Act during the period of assessment. As we read section 5(2) of the Karnata ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ataka Act must be rejected. However, we find substance in the contention that the petitioner is not liable to pay tax under section 5(2) because, for the relevant assessment year, he was not a dealer registered under the Central Act. In our view, the words "a dealer registered under the Central Sales Tax Act, 1956" mean a dealer who is at the time of the sale of the goods registered as a dealer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de the order of the Tribunal and hold that the petitioner was not liable to pay any tax under the provisions of section 5(2) of the Karnataka Act for the assessment year 1981-82 in respect of the goods purchased by him during the assessment year 1980-81 at a concessional rate under the Central Act. Ordered accordingly. No order as to costs. Petition allowed. - - TaxTMI - TMITax - CST, VA ..... X X X X Extracts X X X X X X X X Extracts X X X X
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