Union of India Vs. Commercial Tax Officer Judgment Dated 24-03-1982 of High Court of Judicature at Calcutta having citation (1982) 51 STC 310 , include bench Judge HON'BLE MR. JUSTICE GANENDRA NARAYAN RAY having Advocates For the Appearing Parties Debesh Mukherjee, S.N. 6. DEPUTY COMMERCIAL TAX OFFICER & ANOTHER, [2002] 125 STC 500, and keeping in mind the object of Section 7-A of the Act, as amended, as observed in STATE OF TAMIL NADU v. M.K. Petitioner had addressed to the Respondent requesting for exemption to appear because of the pandemic situation. The low-stress way to find your next commercial tax officer job opportunity is on SimplyHired. 10001 of 2017, revenue's case is that survey of the business place of the same firm revealed that:-, "the stock of taxable good colour chemical of price Rs.4,72,653/- has been found less and on doubt on the nature of sale showing in the section 6(2) of the Central Sales Tax Act and seeing the possibility of tax evasion the record found in the survey of the business firm has been seized." 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. and the other of the Delhi High Court in the case of Arjan Dass Gupta and Brothers v. Commissioner of Sales Tax, Delhi Administration (1980) 45 STC 52 (Delhi). If the movement of the goods from one State to another terminates, the subsequent sales will be treated as intra-State sales and benefit of the above sub-section (2) of Section 6 will not be available in such cases. As to the knowledge except this there are no other directly relevant or contra judgment reported from any other High Court. D/d. (3) If, after the arrival of the goods at the appointed destination, the carrier or other bailee acknowledges to the buyer or his agent that he holds the goods on his behalf and continues in possession of them as bailee for the buyer or his agent, the transit is at an end and it is immaterial that a further destination for the goods may have been indicated by the buyer. 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. *The Supreme Court did not allow the plea to the appellant to be relegated to the appeal forum after having approached the writ court by saying that the extraordinary writ jurisdiction cannot be utilised by a litigant only to take chance and then to seek recourse to the other remedy after failing in its attempt on the basic merits of the case before the High Court. Provided further that it shall not be necessary to furnish the declaration or the certificate referred to in clause (b) of the preceding proviso in respect of a subsequent sale of goods if,- Consequently, both these circulars are found to be ultra vires and are hereby quashed. Unnikrishnan V S Vs. Income Tax Officer (ITAT Mumbai) The Dehradun Chartered Accountants Society Vs Union of India & CBDT; Vellanki Frame Works Vs The Commercial Tax officer Vishakhapatnam; THE MAVILAYI SERVICE COOPERATIVE BANK LTD. & ORS. Former US Police officer charged for shooting Dead unarmed Black man in 2017; Supermarket run by Acid attack Survivors opens in Mumbai; HC grants Anticipatory Bail to Accused on account of delay in FIR 'English only way to uplift poor', says Andhra Pradesh Govt; SC disagrees Civil Appeal No. (ii) the United Nations or any other similar international body, entitled to privileges under any convention to which India is a party or under any law for the time being in force; or 12. In Civil Appeal No.2217 of 2011, the period of assessment is 1995-96. 10. ((CJ) DESAI, D.A. The tax fixation authorities directed application of the State Act treating the transactions to be local sales. Therefore, this court cannot countenance the issuance of such circulars by the Commissioner of Sales Tax, which unduly fetter with the quasi-judicial discretion of the assessing authorities, who are expected in law to give their findings of fact and interpret the statutory law in their own quasi-judicial discretion in accordance with the law as interpreted by the Supreme Court or jurisdictional High Court. 10001 of 2017. Before :- Deepak Gupta and Aniruddha Bose, JJ. There was thus delay of 41 days. (7) Where part delivery of the goods has been made to the buyer or his agent in that behalf, the remainder of the goods may be stopped in transit, unless such part delivery has been given in such circumstances as to show an agreement to give up possession of the whole of the goods." The Commercial Tax Officer, Visakhapatnam And Others Judgment Dated 26-07-1963 of Supreme Court of India having citation (1964) 4 SCR 99 , (1963) 33 COMPCAS 1057 (SC) , AIR 1963 SC 1811 , 1963 (33) CC 1057 , include bench Judge HON'BLE CHIEF JUSTICE MR. B.P. 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. 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. ... CST Act, empowering the Commissioner to issue such circulars, as against such powers conferred under section 119 of the Income Tax Act on the Central Board of Direct Taxes. There is no material to suggest such an acknowledgment was made by the independent transporter in these appeals. It is therefore, enjoined upon the assessing authorities that in future they should not grant the benefit of exemption under S. 6(2), CST Act, simply on furnishing of the Form E-I/E-II and C Form. Required fields are marked *. (a) to the Government, or No. (b) if the subsequent sale is made - In State Tax authority's appeal before the Tax Board, reliance was placed on two circulars issued by the Commissioner bearing S.No.1132A: CCT Circular F.11(3)CST/Tax/CCT/1/61 dated 15th April, 1998, clarified by a further circular dated 19th July, 1999. ACTO is the first-level field officer. [Provided that a dealer shall not be liable to pay tax under this Act on any sale of goods which, in accordance with the provisions of sub-section (3) of section 5 is a sale in the course of export of those goods out of the territory of India.] The Commercial Tax Officer and others). Before we deal with this judgment, we shall briefly refer to the other appeals which have been heard together. With. Looking to the facts and circumstances of each case, the doctrine of constructive delivery should be invoked and action be taken accordingly. The respondent-assessee Bombay Machinery Store had purchased electricity motors and its parts in the said financial year out of the State and sold them to purchasers within the Kota region of the State of Rajasthan. The Board sustained the view of the Deputy Commissioner (Appeals) in a composite order. It appears that application of this provision has been made more or less mechanical by the assessing authorities in as much as on furnishing form E-I/E-II and C forms without looking into the material facts regarding single inter-State movement of such goods, benefits are conferred to such dealers. (4) If the goods are rejected by the buyer and the carrier or other bailee continues in possession of them, the transit is not deemed to be at an end, even if the seller has refused to receive them back. As per legal position, `transit' gets over as soon as a reasonable time elapses for the consignee to elect whether he would take the goods away or leave them in the transporters premises, because at the conclusion of reasonable time there is deemed to be a constructive delivery of goods from the transporters to the consignee. For the Appellant :- Milind Kumar, Advocate. Dutt, Advocates. The following are ranks of the officers working in the Income Tax Department of Ministry of Finance (India).Officers are appointed from two different recruiting agencies. Before the High Court, the revenue authorities has relied on section 51 of the Sale of Goods Act, 1930 (hereinafter referred to as the "1930 Act"). 9. Bombay Machinery Store - Respondent. Judgement Date : … The circulars issued by the Commissioner in the aforesaid manner like done vide Circulars dated 16.9.1997 and 15.4.1998 are likely to hamper and throttle such quasi-judicial discretion which vests with the assessing authorities. SINHAHON'BLE MR. JUSTICE S.K. Citation : 2020 Latest Caselaw 344 SC It may be argued that in view of the Explanation I to Section 3 of the CST Act, 1956, inter-State movement of goods continues until the consignee obtains physical delivery of goods from the carrier, after arrival of these goods at the destination. Explanation 2 - Where the movement of goods commences and terminates in the same State it shall not be deemed to be a movement of goods from one State to another by reason merely of the fact that in the course of such movement the goods pass through the territory of any other State. [(3) Notwithstanding anything contained in this Act, if - 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. Sl. 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. *Sub: What is high seas Sale under the Central Sales -tax Act as well as Customs Act and who is an importer- Landmark decision *, The Apex court in the above matter was dealing with a situation where the appellant had sold goods on High seas basis and after having sold the goods , cleared the goods by filing the Bill of entry in its name and thereafter raised a Debit note on the party to whom goods were said to have been sold on high seas basis and on these facts it was claimed that the said transaction was a transaction of high seas sale and was not liable for sales-tax whereas the Commercial Tax officer denied to consider the transaction as that of high seas sale and considered the same as Inter-state sale liable for Sales-tax though Form C benefit was allowed subject to filing Form C. The appellant in this case directly approached the writ court against the Show Cause notice and the high court held against the assessee. The Tax Administration Authorities cannot give their own interpretation to legislative provisions on the basis of their own perception of trade practise. When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce. M/s. It is also the respondents' case that the requisite forms and certificates were duly furnished pertaining to such sales. *VELLANKI FRAME WORKS VERSUS THE COMMERCIAL TAX OFFICER, VISAKHAPATNAM* *Forum-Supreme Court of India* *Date-13th January,2021* *Sub: What is high seas Sale under the Central Sales -tax Act as well as Customs Act and who is an importer- Landmark decision * The question is as to whether as a condition of giving the benefit of Section 6(2) of the said Act, the tax authorities can impose a limit or timeframe within which delivery of the respective goods has to be taken from a carrier when the goods are delivered to a carrier for transmission in course of inter-state sale. It is, therefore, directed that all the assessing authorities should specifically examine the nature of transactions before granting benefit under the said section. This argument is based on the incorrect notion that "delivery" in the Explanation means only "physical delivery". 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Ramesh Patodia Following are the job profile of Asst. In such circumstances fixing of timeframe by order of the Tax Administration of the State in our opinion would be impermissible. It was held by the High Court in the judgment under appeal :-. Aniruddha Bose, J. It may be observed that bailment can be either gratuitous or for remuneration or partially both. As you are aware of the fact that to avoid multiple taxation of goods sold by transfer of documents of title to the goods in their single movement from one State-to another, provisions for exemption of such transaction are embodied in S. 6(2), CST Act, 1956.