9911796707
TMI Blog1984 (12) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 28, Sankey Road, Bangalore City. 3.. On 30th August, 1983, the petitioner made an application before the Commercial Tax Officer, X Additional Circle, Bangalore ("CTO") under the Central Sales Tax Act of 1956 ("the CST Act") and the Central Sales Tax (Registration and Turnover) Rules, 1957 ("the Rules") for registration in dealing with the articles detailed in an annexure to that application. On an examination of the same, the CTO issued a registration certificate on 23rd January, 1984, to be valid from 9th October, 1983, for certain specified goods only and impliedly rejected the same for all other goods. In so far as the CTO rejected the said application, the petitioner approached this Court in Writ Petition No. 15158 of 1984 which wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ka Sales Tax Act of 1957 ("the KST Act") both on questions of fact and law and this is not a fit case in which this Court should exercise its extraordinary jurisdiction before the petitioner avails and exhausts the legal remedies available to it under the Act. In the very nature of things it is necessary to examine this later contention of Sri Dattu first as in the event of this Court accepting the same, the question of this Court examining the merits will not arise. 7.. An order made under the CST Act refusing registration in part also is appealable under section 20 of the KST Act is not disputed by Sri Sarangan. But, he contends that all the fact situations justify this Court's interference. 8.. The existence of an alternative remedy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n goods and rejecting the same for others, the CTO contravening the requirements of rule 53 of the Rules and the principles of natural justice, did not give reasons to reject the application. In its order, this Court took exception to the previous order made by the CTO on the ground that it was not a speaking order. But, in the present order also, the CTO regretfully has repeated the same mistake. The order made by the CTO after hearing is a fairly lengthy order but contains no reasons for rejecting the application. I am distressed at the way the CTO has performed his legal duty. Sri Dattu realising this infirmity in the order urges for over again remitting the matter to the CTO for fresh disposal. 11.. Already there was one remand by thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hrough Shah, J. (as he then was) expounded the same thus: "The expression 'in the manufacture of goods' should normally encompass the entire process carried on by the dealer of converting raw materials into finished goods. Where any particular process is so integrally connected with the ultimate production of goods that, but for that process, manufacture or processing of goods would be commercially inexpedient, goods required in that process would, in our judgment, fall within the expression 'in the manufacture of goods' ". In Ballarpur Straw Board Mills Limited's case [1978] 42 STC 401 (Kar) this Court has applied these very principles. Bearing this exposition, the claim made requires to be examined with due regard to the nature of the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of statutory provisions, but the forms as such cannot be condemned and put aside to defeat the seller's right and claim of taxation under section 8(1) of the Act." In State of Madras v. Radio and Electricals Ltd. [1966] 18 STC 222 (SC) the Supreme Court referred to these principles and impliedly approved the same and in any event has not disapproved the same. With respect, the principles enunciated in Manohar Brothers' case [1962] 13 STC 686 (Mad.) is sound and I am in respectful agreement with the same. 16.. On the principle enunciated in Manohar Brothers' case [1962] 13 STC 686 (Mad.) also the CTO should have allowed registration except for those items that are not pressed, which however, does not prevent him to take action against any ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
