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MYSORE HIGH COURT
*K. S. Hegde, T. K. Tukol, JJ.
State of Mysore v. Mysore Paper Mills
1. These are petitions under S.23 of the Mysore Sales Tax Act, 1957 to be hereinafter referred to as 'the Act'. Both these petitions arise from the decision of the Mysore Sales Tax Appellate Tribunal, Bangalore in Case No. STA 61/62-63. That case dealt with the assessment of the assessee under S.8 of the Central Sales Tax Act, 1956 for the assessment year 1958-59. S.T.R.P. 19 of 1963 is filed by the State and S.T.R.P. 21 of 1963 is filed by the assessee.
2. We shall first take up S.T.R.P. 19 of 1963. The controversy in this petition is as to whether the assessee is entitled to deduct from his turnover the excise duty paid by it on the papers sold by him during the assessment year. The tribunal below has come to the conclusion that the assessee is entitled to deduct the excise duty paid by it from its turnover. The State is challenging the correctness of this conclusion.
3. Liability to pay tax under the Central Sales Tax Act is imposed under S.6, S.8 of that Act deals with the rates of tax on sales in the course of inter - State trade. S.9 of that Act provides for levy and collection of tax imposed under S.6 and S.8. Sub-Section (1) of S.9 provides t
The Tribunal's judgment holds that turnover tax is deductible from goods' valuation despite being unpaid.
The court ruled that inadvertent errors in sales declarations do not invalidate claims for turnover deductions under the Sales Tax Act.
Excise duty liability accrues in the accounting year of manufacture and is deductible even if assessed later under the mercantile accounting system.
Sales made outside Uttar Pradesh are excluded from turnover calculations for tax liability under the U. P. Sales Tax Act, reaffirmed by constitutional provisions.
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