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TMI Blog2009 (12) TMI 873X X X X Extracts X X X X X X X X Extracts X X X X ..... a Sales Tax Act, 1957 (for short hereinafter referred to as the Act ) dated December 28, 2006, the assessee has preferred this appeal. The appeal is admitted to consider the following substantial questions of law: (i) Whether the respondent was legally justified in rejecting the appellant's contention that its entire turnover being liable to tax under section 5B, no part of its turnover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d an appeal before this court in S.T.A. No. 58 of 2003, which appeal came to be allowed on August 25, 2005 and the matter was remanded to the Advance Ruling Authority to reconsider the matter in the light of the provisions to section 6B of the Act. In terms of the order of this court, the Advance Ruling Authority reconsidered the matter and by its order dated March 31, 2006 held that the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommercial Taxes is contrary to proviso (x) to section 6B of the Act. Further, taking us through the speech of the Finance Minister on the floor of the Assembly, he contends that levy of resale tax and benefit given under the proviso is a prelude to the value added tax and that second and subsequent sales are exempted from resale tax. Therefore, he contends that the Commissioner has committed a ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt to set aside the order and remand the matter to the Commissioner for fresh consideration. In view of the submissions of the learned Government advocate and in the light of the speech of the Minister for Finance on the floor of the Assembly while introducing resale tax, we are of the view that the matter has to be reconsidered by the Commissioner afresh in the light of proviso (x) to sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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