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1 - 3 of 3 (0.50 seconds)State Of Mysore vs Yaddalam Lakshminarasimhaiah Setty ... on 10 November, 1964
2. As the points raised in these revision cases are similar, it is sufficient to refer to the facts in one case, i. e., T. R. C. No. 9 of 1974. The petitioners herein are registered dealers in paddy and rice. For the assessment year 1964-65, the turnover of the petitioners under the Central Sales Tax Act was determined by the Commercial Tax Officer at Rs. 6,11,754.27. The said turnover was assessed to tax at 2 per cent under the Central Sales Tax Act. This turnover included sales of paddy in the course of inter-State trade amounting to Rs. 6,08,979.60. Against the said order, the petitioners went up in appeal to the Assistant Commissioner, Commercial Taxes, Anantapur, who, following the judgment of the Supreme Court in State of Mysore v. Yaddalam Lakshminarasimhiah Setty & Sons [1965] 16 S.T.C. 231 (S.C.), set aside the assessment on the inter-State sales of paddy on the ground that paddy not being taxable at any point of sale under the State Act, no tax could be levied under the Central Sales Tax Act by virtue of Section 9(3) of the Central Act as it then stood. The excess tax paid was refunded to the petitioners.
Section 14 in The Central Sales Tax Act, 1956 [Entire Act]
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