9911796707
TMI Blog1976 (1) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... of provisions of s. 46 of the Bombay Sales Tax Act, 1959, the STO issued notice to the dealer to show cause as to why the said amount should not be forfeited. It was contended by the dealer that the dealer had not collected any sales-tax and general sales-tax on the sales of goods purchased form registered dealers. It was submitted that the Land Development Bank, which under the Takavi scheme, paid the bills of tractors, oil engines etc., sold to cultivators by the dealer, insisted that the bills sent to the Bank for payment should given the break-up of price charged, in the bill and, therefore, the dealer had shown the taxes, which the dealer had paid to the registered dealers from whom those goods were purchased by the dealer, in those bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to entertain the claim for payment of the price of goods supplied to the agriculturists. It was therefore submitted that the taxes shown by the dealer in the bills issued to the cultivators is the tax which the appellant itself actually paid to the registered dealers from whom those oil engines or electric motors were purchased by the dealer. It was, therefore contended that the lower authorities were in error in forfeiting the amount of Rs. 2,394.28. On the other hand, it was submitted on behalf of the Department after referring to the bills, that in those bills the dealer had charged tax on the sale price of those engines and, therefore, the dealer had contravened the provisions of s. 46 of the Act, and, therefore, the order of forfeiture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Jadhav, another of 14th Feb., 1968 issued to Niphad Shetkari Sahakari Sangh Ltd., Niphad through Sukavad and the third of 16th Feb., 1968 issued to Niphad Shetkari Sahakari Sangh Ltd., through Namdev Rama, were referred and it was observed that the bills clearly show that the dealer had charged sales-tax and general sales-tax on the sale prices of the oil engines sold by the dealer to the agriculturists under the Takavi Land Scheme. It was observed that if what was submitted by the dealer is correct, then in these bills price of the engine would have been mentioned as price at with the dealer purchased the oil engine from the registered dealer and on the basis of that price taxes paid by the dealer to its vendors would have been mentioned. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers vs. The State of Maharashtra (Second Appeal No. 1403 of 1975, decided on 31st March, 1975 the President of the Tribunal has held hat these are not the cases in which the taxes have been charged separately but these are the cases where in a requirement of law is required to be fulfilled and hence it was a case of a more break-up of sale price. It has been submitted by Mr. Surte, the learned advocater, on behalf of the dealer, that in view of the decision given by the Tribunal in the case of Hire Gunja Engineers vs. The State of Maharashtra, referred above, the judgment of the Tribunal and the order passed in the case in question requires to be rectified. 5. Mr. Marathe, the Asstt. CST (Legal) on the other hand, had however, submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
