Judgment

SHAH, J.:- Ashoka Marketing Ltd.-hereinafter called the assesses -returned for the year 1956-57 under the Bihar Sales Tax Act, 1947, an amount of Rs. 2,46 67,517-1-6 as its turnover from sale of cement and other commodities. The Superintendent of Sales Tax brought to tax an additional amount of Rs. 7,67,702-13-0 being the railway freight paid in respect of the goods supplied by the assessee. By order dated April 2, 1961 the Appellate Authority set aside the order directing inclusion of the railway freight in the turnover, and ordered that the assessment be revised.

2. In the meantime the Bihar Sales Tax Act, 1947, was repealed and was replaced by the Bihar Sales Tax Act, 19 of 1959. By Act 20 of 1962, Section 20-A was introduced in the Bihar Sales Tax Act 19 of 1959. The relevant provisions of Section 20-A were:

"(1) No person who is not a registered dealer shall collect from any person any amount, by whatever name or description it may be called, towards or purporting to be tax on sale of goods.

(2) No registered dealer shall collect from any person any such amount, except in a case in which and to the extent to which such dealer is liable to pay tax under this Act.

(3) (a)