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Sl. 16. Vellanki Frame Works Vs The Commercial Tax officer Vishakhapatnam, Click here to download the file in pdf format. "3. We, accordingly, shall test the revenue's case including the question of legality of the said two circulars in the context of the provisions of Sections 3 and 6 of the 1956 Act. After that date, the assessee was deemed to have had taken constructive delivery of goods and sale beyond that period within the State of Rajasthan was held to be local sales and subjected to sales tax under the State Law. With. We are of the view that the interpretation of the Division Bench of the Delhi High Court given in the case of Arjan Dass Gupta does not lays down correct position of law. This was made clear in the case of Walchandnagar Industries Limited Vs Commercial Tax Officer (Andhra Pradesh) Facts of the Case. 2. Supreme Court, 12-03-1997. 10. 2217 OF 2011 COMMERCIAL TAXES OFFICER …APPELLANT VERSUS M/S. Section 51 of the 1930 Act reads: -. - All these four appeals are being dealt with by this judgment as they all involve adjudication on a common question of law arising out of sections 3 and 6 of the Central Sales Tax Act, 1956 (1956 Act), which was operational at the material point of time. The State Trading Corporation has been assessed to sales tax by the Commercial Tax Officer, Vishakhapatnam and a demand has been made upon it. As per the aforesaid circulars, retention of goods by the transporter beyond the time stipulated therein (being 30 days as per the later circular) would imply that constructive delivery of the goods has been made by the transporter to the consignee. Consequently, both these circulars are found to be ultra vires and are hereby quashed. A litigation cannot be allowed to be unendingly kept alive at the choice of a litigant. Nos. 1132A) and 16.9.1997 (S. No. 2220 of 2011, Civil Appeal No. The definition of "dealer' in s. 2(g) of the Act is in the following terms : For the Respondent :- P.V. The Board sustained the view of the Deputy Commissioner (Appeals) in a composite order. Civil Appeal No.10000 of 2017 and Civil Appeal No. It appears from the records of this Court that two of these appeals were disposed of on 30th September, 2010 as the assessee chose to approach the statutory forum whereas another appeal was dismissed having regard to the quantum of tax involved in the appeal. Central Sales Tax Act, 1956 Sections 3 and 6 Sale Of Goods Act, 1930 Section 51 Rajasthan Sales Tax Act, 1954 - Transfer of documents of title were effected subsequent to goods reaching location within destination State - When goods are delivered to carrier for transmission movement of goods would be deemed to commence at time when goods are delivered to carrier and shall terminate at time when delivery is taken from such carrier - Said provision does not qualify term `delivery' with any timeframe within which such delivery shall have to take place - In such circumstances fixing of timeframe by order of Tax Administration of State is impermissible. That fiction is that the movement of goods, from one State to another shall terminate, where the good have been delivered to a carrier for transmission, at the time of when delivery is taken from such carrier. Any sale by the consignee thereafter will be local sale and benefit of Section 6(2) will not be available. 2217 of 2011. In our opinion, however, such construction would not be proper to interpret the provisions of Section 3 of the 1956 Act. 27.4.2020. These were not referred to in the orders of the Tax Assessment Officer. PETITIONER: Mc DOWELL & COMPANY LIMITED Vs. RESPONDENT: THE COMMERCIAL TAX OFFICER DATE OF JUDGMENT17/04/1985 BENCH: REDDY, O. CHINNAPPA (J) BENCH: REDDY, O. CHINNAPPA (J) MISRA RANGNATH CHANDRACHUD, Y.V. Henceforth, wherever we refer to the expression judgment under appeal, we shall imply that judgment only, unless we specifically refer to any of the three other decisions under appeal. The candidates will be selected on the basis of performance in written test and/or interview. Gazetted officers are appointed from Indian Revenue Service (Income Tax) of Union Public Service Commission while non-gazetted officers are recruited by Staff Selection Commission (b) the dealer effecting such subsequent sale proves to the satisfaction of the authority referred to in the preceding proviso that such sale is of the nature referred to in clause (a) or clause (b) of this sub-section. 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Gurumurthy in for allegedly defaming Judges. This order was challenged by the revenue by filing two revision petitions before the High Court, as two appeals were disposed of by the Board by its order dated 24.11.2004. Commercial Tax Officer vs M/S Bombay Machinery Store on 27 April, 2020Author: Deepak Gupta Bench: Deepak Gupta, Aniruddha Bose REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. (a) any official or personnel of - Assistant Commercial Tax Officer. (b) if the subsequent sale is made - It does not constitute professional advice or a formal recommendation. Neither the author nor itatonline.org and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document nor for any actions taken in reliance thereon. The transporters, whether Railways or Roadways, impose condition of delivery of goods transported through them at the destination usually within ten days and the consignee is required to check up with such transporting agency as to the arrival of the goods. The High Court has referred to two decisions, one by the Rajasthan High Court itself, in the case of Guljag Industries Limited v. State of Rajasthan & Another reported in (2003) 129 STC 3 (Raj.) The petitioner (Walchandnagar Industries Limited), was asked by the respondent to appear before him. [(2) Notwithstanding anything contained in sub-section (1) or sub-section (1A), where a sale of any goods in the course of inter-State trade or commerce has either occasioned the movement of such goods from one State to another or has been effected by a transfer of documents of title to such goods during their movement from one State to another, any subsequent sale during such movement effected by a transfer of documents of title to such goods, - On these facts the appeal was dismissed. Also, ACTO is the procurator for tax reforms bridging between the tax department and the trade community. New commercial tax officer careers are added daily on SimplyHired.com. The decision of the Delhi High Court in Arjun Dass Gupta and Bros. v. Commer of Sales Tax, New Delhi, reported in (1980) 45 STC 52, lays down the basic guidelines regarding exemption of sales under S. 6(2), CST Act. In the two appeals in which the respondent is Bombay Machinery Stores, sales pertained to financial years before the circulars came into subsistence. It paid the tax but discovered perusal of the decision of this court New India Sugar Mills Ltd. vs. Commissioner of Sales Tax that the transactions were be exigible to sales tax. (b) any consular or diplomatic agent of any mission, the United Nations or other body referred to in sub-clause (i) or sub-clause (ii) of clause (a), purchases any goods for himself or for the purposes of such mission, United Nations or other body, then, the Central Government may, by notification in the Official Gazette, exempt, subject to such conditions as may be specified in the notification, the tax payable on the sale of such goods under this Act." 15. 10001 of 2017. … If taking delivery is the test of termination of movement and not the landing of the goods in an importing State, Explanation 1 to section 3(b) of the Central Sales Tax Act would lead to anomalous results. But when the goods are delivered to a carrier for transmission, first explanation to Section 3 of the 1956 Act specifies that movement of the goods would be deemed to commence at the time when goods are delivered to a carrier and shall terminate at the time when delivery is taken from such carrier. It was also clarified that the Railways or Roadways usually impose conditions of delivery of goods transported by them at the destination within 10 days and the consignee is required to check up with such transporting agency as to the arrival of the goods. The High Court under the judgment which is assailed in Civil Appeal No.2217 of 2011 rightly held that there is no place for any intendment in taxing statutes. (a) occasions the movement of goods from one State to another; or A legal fiction is created in first explanation to that Section. On the part of the State, barring retention of the goods in the transporters' godown at the destination point for a long period of time, default on no other count by the assesses has been asserted. Should be invoked and action be taken accordingly Mumbai ) No.2220 of 2011 Commercial Officer. `` S. no of mistakes and omissions herein is not ruled out through same. Which the respondent is Bombay Machinery Stores, sales pertained to Financial before. 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