Law: Sales Tax Act, (III of 1951)

Section: 10(3),28,7

Law: Income Tax Act, 1922

Section: 3C

(a) Sales Tax Act (III or 1951)---Ss. 10(3) & 28--Notice--Assessee did not file any return but only a consolidated statement--Tribunal found that assessee had already filed returns under S. 10(3), therefore, question of issuing notice under S. 28 did not arise and that returns were available on record-Held, Tribunal wars justified in holding that notice under S. 28 issued in circumstances was infructuous and assessment framed under S. 10 (3) of the Sales Tax Act base on such re urns was not with standing the fact that specific notices under S. 28 were not issued. (b) Sales Tax Act (III or 1951)-- ---S. 7--Notification No. 9 of 1951, Item No. 2--Exemption--Shot-guns--TaxabUitv¬-Shot-guns sports goods were not exempt from levy of sales tax under item No of the Notification: Messrs Saifuddin for Commissioner of Income-tax I T R No. 27 of 1979 rel. (c) Income-tax Act (XI of 1922)-- ---S. 3-C [as added by Finance Act (XLVII of 1976)]--Income-tax Rules, 1982, R. 6--Immunity from tax--Assessing Officer had not imposed any tax on the basis of declaration made under S. 3-C--Immunity under R. 6, Income-tax Rules, 1982 held, could not be made available to assessee. Entire sales tax proceedings and the tax imposed was based on the income which was disclosed by the applicant while filing income-tax returns, in the normal course and not under section 3-C. The immunity is available only in respect of income declared by the assessee, which it had not disclosed earlier. This immunity cannot be extended to such assessment, which has been made on the basis of income already declared in the normal course and in normal manner. JUDGMENT SALEEM AKHTAR, J.-The applicant is a manufacturer of shot-guns. It did not collect and pay sales tax claiming exemption from sales tax under Item No:12 of Notification No.9 dated 27th September, 1951. The applicant did not file any returns and when notice under section 8 was issued, it filed returns as stated' above. The Sales Tax Officer, however, noticing that the returns were available on record ignored notice under section 28 as unnecessary and assessment was accordingly framed. The applicant filed appeals in respect of assessment years…

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