2023 (11) TMI 1162 - SCH - VAT and Sales Tax

Levy of purchase tax and the related component of interest - benefit of notification - HELD THAT - On perusal of the impugned order, it is noted that the impugned order has been passed on the basis of the submissions made by appellant s counsel herein as well as the learned counsel for the respondent, before the High Court inasmuch as the High Court has recorded that the controversy involved in the present case was squarely covered by the decision rendered in COMMERCIAL TAXES OFFICER, CIRCLE 'D', JODHPUR VERSUS BHAWANI EXPORTS, AND M/S. BHAWANI EMPORIUM 2008 (10) TMI 617 - RAJASTHAN HIGH COURT where it was held that For whatever reason the tax was not charged or collected, the operation of the said notification dated March 7, 1994 is plain and clear; and in view thereof, there would arise no question of the Revenue suggesting levy of purchase tax in the present cases. The said notification dated March 7, 1994 appears to be taking in its sweep the transactions of the present nature too and existing such notification, demand of purchase tax does not appear to be justified. The appeal is disposed off, reserving liberty to the appellant herein to avail the remedies available in law, before the High Court vis-a-vis the impugned judgment - If an endeavour is made by the appellant to avail of the remedies available in law before the High Court within a period of four weeks from today, the issue of limitation may not be raised by the High Court. Appeal disposed off.

Summary

Issues involved:
The judgment involves the interpretation of a previous court decision and the applicability of the same to the current case, as well as the reservation of liberty for the appellant to seek remedies before the High Court.

Interpretation of Previous Court Decision:
The High Court's judgment in a specific case was considered, where it was noted that the controversy in the present case was believed to be covered by a decision in a previous case involving Commercial Taxes Officer Circle 'D', Jodhpur vs. M/s Bhawani Emporium. However, the appellant's counsel argued that the current case's facts were distinct from the previous judgment. It was also highlighted that the High Court's decision in the mentioned case had been upheld by the Supreme Court, indicating a level of finality in the matter.

Reservation of Liberty for Appellant:
The Supreme Court disposed of the appeal while reserving liberty for the appellant to pursue available legal remedies before the High Court concerning the impugned judgment. The appellant was given a timeframe of four weeks to take action, with a specific mention that the issue of limitation should not be raised by the High Court if the appellant acts within the stipulated period. However, no liberty was granted to challenge the impugned order before the Supreme Court if the appellant is unsuccessful in the High Court proceedings.

Conclusion:
The appeal was disposed of with the mentioned reservations for the appellant, and any pending applications were also deemed disposed of as part of the judgment.