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TMI Blog1973 (4) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... r the assessee, fairly conceded that it was not so. The plea of limitation was given up on behalf of the assessee. 2.. On being directed by the High Court, the Commercial Taxes Tribunal, Bihar, has stated a case and made this reference under section 33(3) of the Bihar Sales Tax Act, 1959, hereinafter called the Act. The questions of law referred for determination by this court are the following: "(1) Whether, in the facts and circumstances of the case, the Tribunal's finding that the opposite party is not an importer in respect of the vegetable products is legally correct? (2) Whether, in the facts and circumstances of the case, the decision of the Tribunal as to who is an 'importer' within the meaning of the Bihar Sales Tax Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ible oils. The stage at which special sales tax is to be levied given in column 3 of the notification is (a) if the goods are imported from a place outside Bihar, at the point of sale by the importer, and (b) if the goods are manufactured in Bihar, at the point of sale by the manufacturer. No conditions and restrictions subject to which exemption is to be allowed has been prescribed in column 4. The assessing officer treated the assessee who is a Dumka dealer to be an importer within the meaning of the notification dated 27th August, 1959, and held that the turnover in question was liable to be taxed in the hands of the assessee. The assessee filed an appeal. The Additional Appellate Assistant Commissioner by a cryptic order dismissed the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alcutta firm for supply of these goods and there was no privity of contract between the Calcutta firm and the opposite party. (8) The Patna City branch had applied to the prescribed authority for permit to import these goods into Bihar." On these findings the inference drawn that the assessee was not an importer of the goods is perfectly justified in law. The word "importer" is not defined in the Act. Specific reference may be made to finding No. 8. Under section 42 of the Act read with rule 31 of the Bihar Sales Tax Rules, 1959, no person could transport from any railway station, steamer station, airport, post office or any other place, any consignment of notified goods which included vegetable products except in accordance with the co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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