9911796707
TMI Blog1993 (10) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) of the Central Sales Tax Act, it was found that the assessee has not furnished even "C" form in respect thereof. The provisions of section 9 read as under: "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 interState 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 subsection (2), in the State from which the movement of the goods, commenced: Provided that, in the case of a sale of goods during their movement from one State to another, being a sale subsequent to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 6(2) of the Central Sales Tax Act? (iii) Whether the honourable Tribunal was justified in holding that on declared commodity Central sales tax can be levied at more than one stage? (iv) Whether, on the facts and in the circumstances of the case, the honourable Tribunal was justified in reversing the judgment of Special Bench of the Board of Revenue for Rajasthan dated December 28, 1978?" The assessing authority has levied tax on the sale of Rs. 5,65,080 at the rate of 2 per cent since the sale was in respect of iron and steel. An appeal was preferred against this order to the Deputy Commissioner (Appeals), Ajmer, wherein relying on the decision of the Madras High Court in State of Madras v. Nandagopal Chetty [1968] 22 STC 290 hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h was given by the Madras High Court in Nandagopal Chetty's case [1968] 22 STC 290, was in respect of interpretation of the provisions of section 9(1) read with its proviso when the amendment was not brought into force. The power to collect the Central sales tax has been specified in section 9(1) and could be exercised by the Government in accordance with the provisions of sub-section (2) of section 9. The tax is leviable under the main clause by the Government of India in the State from which the movement of the goods commenced. After the movement of goods, if the assessee makes subsequent inter-State sale, then the proviso comes into the picture. The proviso to sub-section (1) of section 9 provides that in the case of a sale of goods duri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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