Judgment

HEGDE, J.:- These are appeals by special leave. The first two appeals, namely, Civil Appeals Nos. 2215 and 2216 of 1969 arise from the decision of the Mysore High Court in two Writ Petitions filed by a dealer in hides and skins whereas the third appeal, namely, Civil Appeal No. 2217 of 1969, arises from the judgment of the same Court in a Sales-tax Revision Petition. In all these petitions the only question that arises for decision is whether Rule 39A of the rules framed under the Mysore Sales-tax Act, 1957, is ultra vires the rule making power.

2. Section 15 of the Central Sales Tax Act, 1956, provides thus:

"Every sales tax law of a State shall, in so far as it imposes or authorises the imposition of a tax on the sale or purchase of declared goods, be subject to the following restrictions and conditions, namely:

(a) the tax payable under that law in respect of any sale or purchase of such goods inside the State shall not exceed three per cent of the sale or purchase price thereof, and such tax shall not be levied at more than one stage;

(b) where a tax has been levied under that law in respect of the sale or purchase inside the State of any declared goods and such goods are sold in the course of inter-State trade or commerce, the tax so levied shall be refunded to such person in such manner and subject to such conditions as may be provided in any law in force in that State."

Section 5 (4) of the Mysore Sales Tax Act, 1957, provides:

"Notwithstanding anything contained in sub-section (1) a tax under this Act shall be levied in respect of the sale or purchase of any of the declared goods mentioned in column (2) of the Fourth Schedule at the rate and only at the point specified in the corresponding entries of columns (4) and (3) of the said Schedule on the dealer liable to tax under this Act on his taxable turnover of sales or purchases in each year relating to such goods:

Provided that where tax has been paid in respect of the sale or purchase of any of the declared goods under this sub-section and such goods are subsequently sold in the course of inter-State trade or commerce, the tax paid under this Act shall be refunded to such person in such manner and subject to such conditions as may be prescribed."

3. Apparently in exercise of the powers conferred by Section 5 (4) of the Mysore Sales Tax Act, 1957, the Government of Mysore framed Rule 39-A. That Rule reads:

4. Refund of tax in the case of certain types of sales of declared goods :

(1) The tax levied under sub-section (4) of Section 5 in respect of the sale or purchase inside the State of any goods specified therein shall, if such goods are sold in the course of inter-State trade or commerce, be refunded in the manner and subject to the conditions prescribed in this Rule to the dealer who has made the inter-State sale and has paid tax under the Central Sales Tax Act, 1956 (Central Act 74 of 1956) in respect of such sales.

(2) Every such dealer who claims a refund under the rule, shall, within the time allowed in sub-rule (3) submit to the assessing authority a statement in Form 4A.

(3) The statement referred to in sub-rule (2), shall be submitted so as to reach the assessing authority not later than the date on which the return of turnover for the period in respect of the sale in the course of inter-State trade or commerce referred to in sub-rule (1) is due.

Provided that in respect of any period prior to the publication of this rule, the statement referred to in sub-rule (2) shall be submitted to the assessing authority within a period of three months from the date of publication of this rule in the official Gazette if the due date for the submission of the return of turnover for the said period has already elapsed.

(4) The burden of proving the claim preferred shall be on the dealer.

(5) On receipt of the statement in Form 4A, the assessing authority shall, if it is satisfied after such scrutiny of the accounts and after such enquiry as he considers necessary that the claim