STATE OF MYSORE Vs. HANJARIMAL SAREMALJI

JUDGEMENT

(1.) This is a revision petition filed by the State against the order of the Sales Tax Appellate Tribunal, Bangalore, in S.T.A. No. 286 of 1970 dated 23rd May, 1972.

(2.) The Commercial Tax Officer sought to rectify the original assessment that had been made for the year 1964-65 (5th November, 1964, to 24th October, 1965) consequent upon the retrospective amendment of the Central Sales Tax Act and introduction of section 6(1A). The assessee would be exempt in respect of inter-State sales of cotton if he was able to show that he had not collect the sales tax as provided under section 10(1) of the amending Act of 1969.

(3.) The bills produced by the assessee indicated that the price charged was "inclusive of the tax". The bills did not separately mention the Central sales tax. It does not also appear that any amount had been separately credited in the accounts in respect of the sales tax, if any, collected. The Commercial Tax Officer was of the opinion that the assessee had failed to establish that he had not collected the sales tax and, accordingly, rectified the assessment. This was confirmed by the Deputy Commissioner of Commercial Taxes. On a further appeal to the Tribunal by the dealer, the Tribunal was of the opinion that as the matter related to the period between 10th November, 1964, and 9th June, 1969, the Commercial Tax Officer could rectify tea mistake if it was an apparent one and that it was not open to him to rectify it by making a fresh enquiry or bringing on record fresh material. It also observed that because the bills did not specify any Central sales tax but only specified the price as inclusive of sales tax, it cannot be inferred that the assessee had collected the tax. Accordingly, the appeal was allowed and the rectification made by the Commercial Tax Officer was set aside.