C J JOSEPH Vs. STATE OF KERALA

JUDGEMENT

(1.) The short question raised in this revision is whether the conditions insisted upon by S.10 of the Central Sales Tax (Amendment) Act, 1969) has been satisfied by the revision petitioner, the dealer who has been assessed to sales tax. S.10 of the Act is in these terms

(2.) When notice was issued to the revision petitioner on the basis that he had collected tax, he sent a reply to the Sales Tax Officer, in which he stated:

(3.) On appeal before the Appellate Assistant Commissioner, the Appellate Authority observed that 'the very fact that the value fixed is inclusive of tax shows that when the appellant collected the sale value, he has collected the central sales tax due also. Therefore, it is clear that the appellant has collected central sales tax during the period in question'. In further appeal before the Sales Tax Appellate Tribunal, Trivandrum, the matter was dealt with even more briefly. The Tribunal observed: