9911796707
TMI Blog1958 (9) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... the Sales Tax Officer, Champaran Circle. A true copy of the assessment order, dated the 4th December, 1949, is enclosed (Exhibit A). 3.. The assessee then filed an appeal petition (Exhibit B) before the Commissioner of Sales Tax, Bihar. For reasons explained in his order dated the 8th September, 1953 (Exhibit C), the Deputy Commissioner of Sales Tax, Bihar, Patna, dismissed the appeal petition. 4.. The assessee being dissatisfied with the Deputy Commissioner's order filed a revision petition (Exhibit D) before the Board of Revenue, Bihar. For reasons explained in its judgment dated the 19th April, 1955 (Exhibit E) the Board set aside the assessment order and allowed the petition. 5.. Being dissatisfied with the Board's order, the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ok the matter in revision before the Board of Revenue, which allowed the petition of revision and ordered that the assessee was not liable to pay sales tax on the amount of Rs. 9,13,244 which was the price of sugar despatched to other States, including the State of Madras. Under section 25(3) of the Bihar Sales Tax Act the Board of Revenue has submitted the following question of law for determination by the High Court: "Whether in the facts and circumstances of the case as disclosed by the material on the record, the despatches of sugar outside the State of Bihar are liable to be taxed?" The admitted facts in this case are as follows. The Government of various States used to intimate the Sugar Controller of India from time to time their req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued. The statements of the assessee in the memorandum of appeal are as follows: "3. For that the above amount represents sale of sugar against permits issued by the Sugar Controller, Government of India, Simla, on 30th December, 1946, 22nd April, 1947, and 4th August, 1947. 4.. For that as soon as a permit is received the amount of sugar covered therein is treated to have been sold and kept in reserve for supply as soon as wagon is available and despatching instructions are received from persons in whose favour it is issued. 5.. For that the appellant has actually in the returns submitted to the Chief Controller of Prices, Bihar, shown the amount of sugar to have been sold during the month the permit was received." The question of law i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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