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TMI Blog2010 (11) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... ------------------------------------- The judgment of the court was delivered by D.K. JAIN J. The challenge, in this civil appeal, is to the judgment and order dated August 1, 2000, delivered by the High Court of Judicature at Madras in W.P. No. 12798 of 2000, whereby the High Court has affirmed the levy of sales tax on the appellant on sale of goods made by it to respondent No. 2 herein, in the assessment years 1994-95 and 1995-96. Briefly stated, the facts necessary for the disposal of this appeal, are as follows: In the year 1992, respondent No. 1, the State of Tamil Nadu sanctioned a "film city" project, for which respondent No. 2, viz., the Tamil Nadu Film Development Corporation (for short, "the corporation"), a public sector undertaking, was designated as the nodal agency, responsible for administering and implementing the said project. Pursuant thereto, a tender was floated by the corporation for supply of various equipments for the said film city project. After a successful bid, the appellant was awarded the contract. In furtherance thereof, on June 28, 1994, the corporation issued various purchase orders to the appellant, accompanied by certificates of sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tamil Nadu Taxation Special Tribunal (for short, "the Tribunal") praying that the corporation be directed to pay the arrears of sales tax, surcharge and penalty levied on them. The Tribunal, vide its order dated July 6, 2000, rejected the petition of the appellant, observing that: "As the petitioner themselves are not able to mention that there is any Government order available granting exemption it appears that there is no such exemption granted by the Government. Under those circumstances there is no question of exemption." Being aggrieved by the said order, the appellant preferred a writ petition before the High Court. As aforementioned, the High Court has rejected the writ petition of the appellant, inter alia, holding that: "On consideration, we find that admittedly, no notification under section 17 of the Tamil Nadu General Sales Tax Act has been issued. Therefore, in the absence of any such notification issued, the petitioner-firm being an assessee is liable to pay the sales tax and it cannot take advantage of the alleged certificate issued by the second respondent." Hence the present appeal. Mr. Rajiv Mehta, learned counsel appearing on behalf of the appellant, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the years 1994-95 and 1995-96. Before we advert to the rival submissions, it would be expedient to extract relevant portions of G.O.M. No. 169 Information and Tourism Department dated June 27, 1994, filed before us by learned counsel for the corporation. The G.O.M. issued under the order of the Governor of Tamil Nadu, declares the "film city project" as a tourism project and grants certain "incentives, concessions and subsidies for tourism promotion projects and activities". It reads: "3. The Government after careful consideration of the proposal submitted by special officer, film city, declare the 'film city project' as 'tourism project' for purpose of extending various concessions, incentives and subsidies as applicable to other industries. The Government also direct that the following concessions, incentives and subsidies shall be made available to film city project: . . . (iii) Deferral of sales tax for a period of five years wherever sales tax levy is applicable. . . . 6.. This order issues with the concurrence of Industries, Commercial Taxes and Religious Endowments, Energy and Finance Departments vide their U.O. Nos. 12959A/MIG2/94-1 dated May 2, 1994, 26/Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e dealer, casual trader or agent of a non-resident dealer referred to in clause (ii), whose total turnover for a year exceeds three lakhs of rupees; and (ii) every dealer in bullion, gold, silver and platinum jewellery including articles thereof and worn-out or beaten jewellery and precious stones and every casual trader or agent of a non-resident dealer, whatever be his turnover for the year, shall pay tax for each year in accordance with the provisions of this Act; (1)(b) Notwithstanding anything contained in clause (a), every dealer (other than a dealer in bullion, gold, silver, platinum jewellery including articles thereof and worn-out or beaten jewellery and precious stones and a casual trader or agent of a non-resident dealer) whose total turnover for a year exceeds three lakhs of rupees but does not exceed ten lakhs of rupees shall not be liable to pay tax on the first three lakhs of rupees of his total turnover, provided that no amount by way of tax or purporting to be by way of tax has been collected by him under this Act in respect of that first three lakhs of rupees." It is abundantly clear that under section 3 of the Act, the liability to pay sales tax in accordan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t ordinarily this court would be loathe to examine contentions of facts based on evidence, advanced for the first time before this court without there being any adjudication by the High Court on the same. (see: Sardar Govindrao Mahadik v. Devi Sahai. However, in the present case, the said notification being a public document, produced by one of the contesting respondents, it would be travesty of justice if the said document is not taken into consideration for determining the issue, which admittedly surrounded the same notification. In light of the aforestated factual scenario, we are of the opinion that since none of the authorities below had examined the scope and implication of the said notification, it would be expedient and just to remand the case back to the Tribunal, to examine all the aspects of levy of sales tax on the subject sales, in the said two years, keeping in view the scope and ambit of the said notification as also the fact that the period for which the payment of sales tax was deferred has also expired. For the foregoing reasons, the appeal is allowed; the impugned judgment is set aside and the matter is remitted back to the Tribunal for fresh consideration, p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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