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1 - 2 of 2 (2.21 seconds)The Tata Iron & Steel Co., Ltd vs The State Of Bihar on 19 February, 1958
It is then said that the sales tax is essentially an indirect tax and
therefore it cannot be demanded of the appellant without allowing him to
recoup himself by collecting the amount of the tax from the persons with
whom he deals. This Court has already decided in the case of Tata Iron &
Steel Co. Ltd. v. The State of Bihar 1958 (9) STC 267 ), that in law a
sales tax need not be an indirect tax and that a tax can be a sales tax
though the primary liability for it is put upon a person without giving him
any power to recoup the amount of the tax payable, from any other party.
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