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1950 (6) TMI 13 - HC - VAT and Sales Tax
Issues:
1. Assessment of sales tax on tobacco leaf under the Assam Sales Tax Act, 1947. 2. Validity of the Assistant Commissioner's dismissal of the appeal without fixing a date for hearing. 3. Liability of the dealer to pay tax on sales of tobacco made prior to the assessment date. Analysis: Issue 1: Assessment of Sales Tax on Tobacco Leaf The petitioner sought a reference to the High Court regarding the taxability of tobacco leaf under the Assam Sales Tax Act, 1947. The Commissioner declined the reference, citing the time-barred appeal to the Assistant Commissioner. The petitioner contended that the appeal was not time-barred as the notice of demand was served later than stated by the Commissioner. However, the Court held that the appeal was rightly dismissed as time-barred, and the Commissioner's decision was upheld. Issue 2: Validity of Assistant Commissioner's Dismissal The petitioner argued that the Assistant Commissioner's summary dismissal of the appeal without fixing a date for hearing was improper. It was contended that the appeal should have been heard and disposed of after notice to the petitioner. The Court found that the dismissal was based on the issue of limitation and not on the merits of the case, thus upholding the Assistant Commissioner's decision. Issue 3: Liability of the Dealer for Pre-Assessment Sales The question arose whether the dealer, acting without mala fide intention, was liable to pay tax on sales made before the assessment date. The Court determined that the Assistant Commissioner's decision was solely on the question of limitation, and the issue of tax liability could be raised in subsequent assessments. In conclusion, the petition was dismissed as the Court found that the appeal was rightly dismissed as time-barred, and the Assistant Commissioner's decision was based on limitation, not the merits of the case. The Court upheld the Commissioner's decision not to refer the case to the High Court, as the questions raised did not arise from the assessment due to the time-barred appeal.
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