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1 - 3 of 3 (0.20 seconds)The Central Sales Tax Act, 1956
Mcdowell And Co., Ltd. vs The Sales Tax Officer, Sherthallay on 22 September, 1971
We are unable to see how the decision of this Court in
McDowell And Company v. Sales tax Officer (29) S.T.C. 163=
1972 (4) S.C.C. 365) is of any help to the
respondents/dealers. In that decision, it was held that
since the appellant therein did not comply with the
condition prescribed in the notification, it was not
entitled to its benefit. The appellants' case was that it
effected sales to dealers in Pondicherry and Goa and that at
the relevant time the Central Sales Tax Act had not been
extended to Pondicherry and that, therefore, the purchasing
dealers there could not issue C-forms. The appellant
contended that in such a situation, he cannot be compelled
to produce C-forms in respect of sales to dealers in
Pondicherry. The said contention was rejected holding that
since he had not produced the declaration prescribed by
Section 8 of the Act and the notification, he was not
entitled to the benefit of Section 8(1) and the
notification. So far as sales to dealers in Goa were
concerned, the benefit of the notification was denied on the
ground that the C-forms were not filled within the time
prescribed.
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