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TMI Blog2003 (9) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... e Assam Finance (Sales Tax) Act, 1956. 3.. Pulse and Mustard Oil were made taxable by an amendment of Assam Finance (Sales Tax) Act, 1956 with effect from July 30, 1992 but such tax was withdrawn from the same date by Assam Ordinance III of 1993 dated June 28, 1993. The petitioner submitted his return for the period ending September 30, 1992, March 31, 1993 and June 30, 1993. The petitioner dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as regards the non-taxability, but the proceeding for forfeiture is an independent proceeding to be initiated by the assessing officer under section 65A of the Assam General Sales Tax Act, 1993. The petitioner further submits that he did not collect any tax from customers but to avoid legal complicacy, he paid due taxes to the Government. The learned counsel for the petitioner has submitted that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... If no tax was found to be collected from customers excess amount paid would be refundable to the petitioner and if tax was collected from customers it could be forfeited by drawing a separate proceedings. 5.. In the impugned judgment, the authority has referred to the decision of this Court in the case of Hitendra Nath Goswami v. State of Assam [1994] 92 STC 23. 6.. Upon hearing the lea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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