9911796707
TMI Blog1984 (6) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... Schedule III to "the Act". The question whether the goods fall in any of the items of the schedule can be best decided by the taxing authorities on a proper appreciation of the terms of the contract. 2.. This writ petition stems from an order of assessment dated 17th December, 1970, rendered by the Superintendent of Taxes, Dibrugarh, under section 17(3) read with section 19A of "the Act" and the appellate order dated 16th March, 1971, of the Assistant Commissioner of Taxes, Assam at Jorhat. 3.. The petitioner is a registered partnership firm which carried the business of supplies of various materials to the Director of Supply and Transport, NEFA, against orders placed by the said administration. According to the petitioner it received o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een claimed by the petitioner under section 7 of "the Act" read with item 11 of Schedule III to "the Act" should not be disallowed. The petitioner showed cause and asserted that it supplied "meat" which was covered by item 11 of Schedule III to "the Act". The petitioner also furnished copy of the relevant contract to the Superintendent of Taxes, vide annexure IV to the petition. However, by the impugned order dated 17th December, 1970, the Superintendent of Taxes, Dibrugarh, assessed the petitioner on the turnover treating the goods sold as "meat on hoof", i.e., "live animals", and not meat. The Superintendent held that "meat on hoof" was not covered by the exemption granted by item 11 of Schedule III. A notice of demand was issued for Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on sale of "meat". However, the decision was taken by the authority that the goods sold were live animals on the basis of the statement of the Director, the buyer. In our opinion the oral statement of the parties to the contract are nebulous, may irrelevant where written contract exists. The only decisive factor to decide the issue is the written contract. To adjudge the nature and character of goods supplied the terms of the contract are conclusive. It appears from the tender form that supplies might have been in respect of "meat" and/or "dressed meat". 6.. We are of the opinion that the determinative fact to adjudge whether "live animals"/"meat on hoof" or flesh/meat were supplied by the petitioner could be adjudged only on the correct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntract regarding skins, for instance, which have a bearing on what was sold. We are, therefore, not in a position to decide for ourselves what exactly was, the contract between the parties As we feel that the question can be answered only on a proper appreciation of the terms of the agreement between the appellants and the army authorities, the case must go back to the High Court for disposal of the matter according to law on a consideration of the relevant contract;........" It follows that when a written contract exists the decision as to whether animals or "meat" were sold should be determined by the taxing authorities on the basis of the terms of the contract. No other extraneous consideration or opinion should be taken into considera ..... X X X X Extracts X X X X X X X X Extracts X X X X
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