9911796707
TMI Blog1997 (9) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... These two appeals have been filed by the Calcutta Iron Merchants' Association. Civil Appeal No. 3234 of 1990 is filed against the order of the West Bengal Taxation Tribunal, Calcutta (hereinafter called "the Tribunal") dated 31st July, 1989 in Revision Case No. R.N. 144(T) of 1989 (Tata Iisco Dealers' Association v. Commissioner of Commercial Taxes, West Bengal [1990] 76 STC 14). The connected civil appeal [arising out of S.L.P. (Civil) No. 13125 of 1990] in which we are passing separate orders is filed against the order of the same Tribunal in case No. R.N. 89 of 1990 dated 6th July, 1990. 2.. To the extent the Tribunal held in its orders dated 31st July, 1989 and 6th July, 1990 [Tata Iisco Dealers' Association v. Commissioner of Commerc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posed of by judgment dated 31st July, 1989 in R.N. 144(T) of 1989 and batch. It was contended before the Tribunal that under the above provision in section 5(2)(a)(vd) which was introduced in 1985 with effect from 1st April, 1985, the point of taxation was changed to the first point of sale from the last point of sale inside the State of West Bengal. Under the Central Sales Tax Act, 1956, only the first point of sale in iron and steel in West Bengal was eligible for tax and subsequent sales thereof would not be subject to any tax, provided the dealer at the second and subsequent points of sale was able to prove to the satisfaction of the Commissioner of Commercial Taxes that the concerned iron and steel were purchased by him from the same f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntravention of section 15(a) of the Central Sales Tax Act and article 286(3) of the Constitution of India, according to the Tribunal. In order to conform to the requirements of section 15(a) of the Central Sales Tax Act, provision of law must lay down a definite and ascertainable point of taxation and there must not be the possibility of tax being levied at more than one stage on the same goods and in the same form. Production of such a declaration may in some cases be an impossibility and no law could compel a person to do the impossible. For these and other reasons, the Tribunal held initially that section 5(2)(vd) was invalid on this ground but proceeded to hold the provision directory and not mandatory. 5.. We are, in these appeals, no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we have heard the learned counsel for the State of West Bengal. 7.. We are of the view that the contention of the learned counsel for the appellant is liable to be accepted. While it is not necessary for us to go into the correctness of the conclusion that the requirement of the provision, if treated as mandatory, is invalid, the limited question before us is whether it is permissible and possible-in the context of the language used-to read the words "and furnishes" as "or furnishes". We shall recast the provision by using the words "or furnishes" in sub-clause (vd) of section 5(2) to find out if it conveys any meaning. So recast, it reads as follows: "Section 5(2): In this Act, the expression 'taxable turnover' means, in the case of a de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the first part of sub-clause (vd) of section 5(2)(a). That would result in deleting the second limb-namely, the ununderlined portion- and leave the first limb intact thus permitting the affected parties to produce such proof as they can, in respect of the fact to be proved without being compelled to comply with the second limb of the sub-section. We declare accordingly and dispose of Civil Appeal No. 3234 of 1990. Civil Appeal No. 6497 of 1997 [arising out of S.L.P. (Civil) No. 13125 of 1990]: So far as the civil appeal arising out of S.L.P. (Civil) No. 13125 of 1990 is concerned, that is directed against the order dated 6th July, 1990. This order was passed by the Tribunal in respect of the provisions of section 5(2)(a)(vd) as amended ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
