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TMI Blog2009 (8) TMI 1096X X X X Extracts X X X X X X X X Extracts X X X X ..... ly to persons who had in fact paid some amount by way of tax, which has been collected by the registered dealer and ultimately having been found not to be a tax, but anything other than that, and therefore liable for forfeiture in the hands of such a dealer and the buyers to claim refund. Such is not the situation here. Therefore, reference to subsection (4) of section 18AA of the KST Act is of no consequence. Appeal dismissed. - - - - - Dated:- 7-8-2009 - SHYLENDRA KUMAR D.V. AND ARAVIND KUMAR, JJ. ORDER:- The order of the court was made by D.V. SHYLENDRA KUMAR J. The revision petitioner, a dealer under the provisions of the Karnataka Sales Tax Act, 1957 (for short, the KST Act ), has filed the petition under section 23(1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the dealer in fact had never paid any amount from out of the sale price by way of tax nor the dealer had collected the part of the amount though shown as tax collected in the return filed as by way of tax and therefore submitted that the amount was not liable for forfeiture, as the amount had not in fact been collected by way of tax from the customers. This explanation did not find favour with the assessing officer. Aggrieved dealer preferred an appeal and further appeal to the Tribunal. Both the appellate authorities found on facts the explanation was totally untenable; that the very returns by the dealer indicate the amount as component of tax of the sale price and there was no way of the dealer contending to the contrary and reject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of this aspect by the authorities below has vitiated the orders. In this regard, learned counsel would draw our attention to the judgment of the Supreme Court pointing out that the amount which is otherwise shown as sale price is split-up into price of the goods as well as the tax in itself is not conclusive to hold that the product is sold at the very price on which the invoice as indicated, but it can nevertheless be concluded that it had been sold at the net price and as corollary to this argument, it was open the present petitioner to demonstrate that though in the periodic returns filed by the dealer, it had been shown as price component and tax component by splitting to net price and tax, and it was nevertheless open to the deale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mistake attributable to the functioning of the computer, in the sense, invoices as generated by utilizing computers continue to indicate the amount was as tax component and price component and whereas in reality, the entire amount was only price component. While the judgment relied upon by the learned counsel for the petitioner does not advance the case of the petitioner, but on the other hand would work in the reverse direction. Even otherwise also, it is not open to a dealer to contend that an amount which was shown and declared to have been collected as by way of tax and payment remitted to the Government as by way of tax, was not at all collected earlier, only because it subsequently points out that during the relevant time, there is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such from the buyers and coming up with this stand much later. It is to be noticed that sub-section (4) of section 18AA is a provision applicable only to persons who had in fact paid some amount by way of tax, which has been collected by the registered dealer and ultimately having been found not to be a tax, but anything other than that, and therefore liable for forfeiture in the hands of such a dealer and the buyers to claim refund. Such is not the situation here. Therefore, reference to subsection (4) of section 18AA of the KST Act is of no consequence. The argument fails and accordingly STRP No. 15 of 2009 is dismissed. RE: STRP No 13 of 2009 In this revision petition, though the questions arise in the context of the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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