RAJENDRA TRADING COMPANY Vs. C T O

JUDGEMENT

(1.) THE assessee has filed this revision under section 15 of the Rajasthan Sales Tax Act, 1954, read with section 9 of the Central Sales Tax Act, 1956. THE dispute relates for the period June, 1965 to March 31, 1966. THE sale of Rs. 5,65,080 was claimed not liable to tax as the assessee had purchased those goods from outside the State of Rajasthan and has effected subsequent inter-State sale thereof and in that transaction the "c" form was not issued to the seller of the goods from whom purchases were made by the assessee. In support of the claim under section 6 (2) of the Central Sales Tax Act, it was found that the assessee has not furnished even "c" form in respect thereof.

(2.) THE provisions of section 9 read as under : " 9. Levy and collection of tax and penalties.- (1) THE tax payable by any dealer under this Act on sales of goods effected by him in the course of inter-State trade or commerce, whether such sales fall within clause (a) or clause (b) of section 3, shall be levied by the Government of India and the tax so levied shall be collected by the Government of accordance with the provisions of sub-section (2), in the State from which the movement of the goods, commenced : Provided that, in the case of a sale of goods during their movement from one State to another, being a sale subsequent to the first sale in respect of the same goods, the tax shall, where such sale does not fall within sub-section (2) of section 6, be levied and collected in the State from which the registered dealer effecting the subsequent sale obtained or, as the case may be, could have obtained the form prescribed for the purposes of clause (a) of sub-section (4) of section 8 in connection with the purchase of such goods. "