Law: Sales Tax Act, (III of 1951)

Section: 4,3(1)(e),4(a),17

(a) Sales Tax Act (III of 1951)---S. 4-Sales Tax Rules, r. 16-Exemption-Exemption of sales tax on sale of goods by one licensed manufacturer to another, held, dependent on fact that goods were "partly manufactured goods"--Absence or existence of certificate under r. 16 not determining factor for grant or refusal of exemption of sales tax under S. 4-Goods sold by assessee unless fell under category of "partly manufactured goods" assesses could not claim any exemption of sales tax irrespective of fact that purchasing manufacturer had given or not given certificate required by r. 16. (b) Sales Tax Act (III of 1951)-- --S. 4-Sales Tax Rules, r. 16-Exemption-Welding electrodes not "partly manufactured goods",--Existence or otherwise of certificate under r. 16 of not much consequence in circumstances-Goods not "partly manufactured goods", mere existence of certificate under r. 16, held, not entitled assessee to claim exemption under S. 4 (a)-Goods "partly manufactured goods"-Mere fact that sale was not accompanied by certificate under r. 16 could not be a ground for refusal of exemption under S. 4 (a). (c) Sales Tax Act (III of 1951)- --- Cs. 3 (1) (e) & 4 (a)---Exemption-Welding electrodes not falling within definition of "partly manufactured goods'--Refusal by Sales Tax Officer to grant of exemption under S. 4 (a), held, unexceptionable--Fact that after addition of cl.(e) to subsection (1) of S. 3 it becomes permissible for Sales Tax Officer to proceed against purchasing manufacturer for recovery of Sales Tax in such circumstances did not mean that demand of Sales Tax from selling manufacturers on sales of such goods was riot valid ground. JUDGMENT SAEEDUZZAMAN SIDDIQUI. J.--All the above references are filed under section 17 of the Sales Tax Act, 1951 (I will hereafter refer this Act as "the Act" in this order). References 72-79/1972 are filed directly by the assessee for the charge years 1957-58 to 1964-65 while references No. 93/72, 281/74 and 290/74 are filed by the department. On 1-11-1982 only S. T. C. No. 72-79/1972 and S. T. C. No. 93/72 were fixed for hearing in Court. However, when these references came up for hearing before us the learned counsel for…

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