2006 (10) TMI 403 - HC - VAT and Sales Tax

Summary

Issues involved: Revision petitions filed by Revenue against Tax Board's order setting aside tax and interest levied upon the assessee, interpretation of relevant notifications u/s 8(5) of the Central Sales Tax Act, 1956.

Judgment Summary:

The instant revision petitions were filed by the Revenue challenging the Tax Board's order dated October 29, 2004, which set aside the tax and interest levied upon the assessee. The controversy raised in both petitions was found to be covered by a previous judgment of the court in Nav Bharat Rice & General Mills v. Commercial Taxes Officer [2000] 120 STC 593.

The counsel for the petitioner acknowledged that the controversy was previously considered by the court but argued that a subsequent notification rescinding the relevant Notification No. F. 4(67)FD/Gr.IV/76-24 was not brought to the court's attention during the earlier consideration. On the other hand, the counsel for the respondent contended that the controversy pertained to a different notification, No. F. 4(67) FD/Gr. IV/76-25, dated September 8, 1976, which granted exemption on tax payment for the assessment year 1996-97.

The respondent's counsel highlighted that an amendment had been made to the Notification No. F. 4(67) FD/Gr. IV/76-25, dated September 8, 1976, and even if a previous notification was rescinded, it would not impact the current controversy. The court agreed with the respondent's submissions, noting that the case of the present assessee was covered under the relevant notification.

In conclusion, the court held that the present matters were already covered by the previous judgment and the factual statement presented by the Revenue's counsel was not valid. Consequently, both revision petitions were dismissed.