9911796707
TMI Blog1976 (9) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... ic Works Department for collection, breaking and supply of stones from the Dilli quarry. The Superintendent of Taxes, Dibrugarh, assessed tax on opposite party No. 1 for supply of gravels, boulders, etc., to the Public Works Department treating the transactions to be "sales". The periods involved are periods ending 30th September, 1968, and 31st March, 1969. Against these orders opposite party No. 1 preferred two appeals to the Assistant Commissioner of Taxes, Jorhat, contending inter alia, that there were no sales but only execution of works contract. But the Assistant Commissioner of Taxes, Jorhat, rejected the two appeals by his orders dated 27th June, 1970. Thereafter opposite party No. 1 filed two appeals before the Board of Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s under section 30 of the Act against the assessment orders dated 31st December, 1969, before the Assistant Commissioner of Taxes, Jorhat. It may be noticed that right of appeal has been given to the dealer and not to any of the taxing authorities. Section 31A(1) deals with appeal to the Board, which reads as follows: "31A. Appeal to the Board.-(1) Any dealer aggrieved by an order passed in appeal under section 30 or passed in revision under sub-section (1) of section 31 may appeal to the Board within sixty days of the date on which such order is communicated to him." Sub-section (4) of section 31A reads as follows: "(4) The Board may, after giving the dealer an opportunity of being heard, pass such orders thereon as it thinks fit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all deliver its judgment thereon containing the grounds on which such decision is founded, and shall send to the Board a copy of such judgment under the seal of the Court and signature of the Registrar, and the Board shall, on receipt of the copy of judgment, order disposal of the case accordingly." Going through the provisions of section 32 also it is found that at the instance of the dealer or on its own motion the Board may refer any question of law arising out of its order to the High Court. Here also no taxing authority under the Act has been given the right of filing an application for reference unlike the provisions of section 256(1) of the Income-tax Act, 1961. Thus we find that the original assessment order made by the Superinten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... servants within the meaning of section 21 of the Indian Penal Code (Act XIV of 1860)." Taxing authorities have been prescribed under rule 3(1) of the Assam Sales Tax Rules, 1947, which reads as follows: "3. (1) Taxing authorities.-There shall be the following taxing authorities to assist the Commissioner: (i) Deputy Commissioners of Taxes, (ii) Assistant Commissioners of Taxes (Appeals), (iii) Assistant Commissioners of Taxes, (iv) Superintendents of Taxes, (v) Inspectors of Taxes, (vi) All Assam Investigation Officers, (vii) Any other persons appointed as such by the State Government." Thus it is found that the taxing authorities under the Act include the Commissioner, Deputy Commissioners of taxes, Assistant Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rying and stacking the stones. It is also seen that the appellant had no authority to quarry more quantity than asked for by the P.W.D. He also could not dispose it of to any other person. Thus it is clear that the appellant was not free to obtain as much quantity of stones from the Forest Department quarry as he liked and sell it to any and everybody according to his own sweet will. If the appellant acquired any title or ownership of the stones he should have been free to dispose of the same as he wished. But it is seen that this was not so. Hence we are inclined to accept the contention of the learned Advocate for the appellant that no sale was involved in the transaction and, as such, these transactions are not liable to assessment under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en his property. In the case of a contract for sale, the thing produced as a whole has individual existence as the sole property of the party who produced it, at some time before delivery, and the property therein passes only under the contract relating thereto to the other party for price. Mere transfer of property in goods used in the performance of a contract is not sufficient; to constitute a sale there must be an agreement express or implied relating to the sale of goods and completion of the agreement by passing of title in the very goods contracted to be sold. Ultimately, the true effect of an accretion made pursuant to a contract has to be Judged, not by an artificial rule that the accretion may be presumed to have become by virtue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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