GANGABISHEN MOHANLAL Vs. SALES TAX OFFICER

JUDGEMENT

(1.) The Sales Tax Officer assessed taxable turnover of the appellant for the year 1954 -55 to be Rs. 1,73,987 -15 -0 and the learned Deputy Commissioner on appeal confirmed the taxable turnover to be Rs. 97,806 -8 -3 and ordered also to remit under Section 11(2) of the Hyderabad General Sales Tax Act, 1950, the sum of Rs. 1,773 -1 -3 said to have been collected as tax by the appellant on non -taxable commodities.

(2.) THE Sales Tax Officer and the Deputy Commissioner, Appellate, erred in asking the appellant to remit under Section 11 (2) of the Hyderabad General Sales Tax Act the sum of Rs. 1,773 -1 -3 which he withheld out of the moneys payable to his non -resident principals under doubtful liability of the turnover to sales tax as a protective measure and entered in the suspense account. It is payable to the principals.