Law: Sales Tax Act, (III of 1951)

Section: 17,17(1},27(I)

(a) Sales Tax Act (III of 1951)---S. 17 (1} Sales Tax Rules, r. 31 Sales tax, refund of Sales invoices having words "purchase made . . . . are inclusive of sales tax which has been paid at source" Amount of actual sale tax paid not ascertainable and cannot be proved from sale invoices whether or not sales tax allowed to have been collected by sellers had in fact been paid to Government Treasury and if so what was actual amount Paid ¬Held, no clear and categorical proof of payment of sales tax as provided under Rules Appellate Assistant Commissioner not justified in allowing refund in circumstances of case. (1981) 131 I T R 597 ; (1977) 36 Taxation 74 ; S. T. As. Nos.. 143 146/KB of 1980 81 and S. T. As. Nos. 64 to 66/KB of 1979 80 ref. (b) Sales Tax Act (111 of 1951) . S. 20 Invoice of goods Obligatory on part of seller to mention amount of sales tax separately in invoice/cash memo. and in interest of assesses to obtain invoices as prescribed by S. 20 Assesses admittedly failing to do so Claim of refund on basis of invoice showing purchaser bad made payment inclusive of sales tax, ,held, cannot be relied upon. (c) Sales Tax Act (111 of 1951) S. 27 (I) Refund of sales tax Consumption of chemical not disputed in relevant income tax assessment Dis-allowance of refund for consumption of chemical, held, without any basis. ORDER In these three departmental appeals objection has been taken against the refund allowed by the learned Appellate Assistant Commissioner under section 27(l) of the Sales Tax Act. 2. In the assessment years 1973 7,4 and 1974 75, the Sales Tax Officer while considering the respondent's applications for refund, noted that no evidence was available in respect of payment of sales tax on purchases of raw materials used in the manufacture of ice cream etc. amounting to Rs. 82,268 and Rs. 60,374 respectively. When the issue was taken before the learned Appellate Assistant Commissioner, he observed that the tax on vegetable ghee (Sales Tax Officer, however, has nowhere mentioned the name of this item), having been merged with excise duty it was not possible to obtain and produce, the required certificates. The learned Appellate Assistant Commissioner,…

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