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TMI Blog2009 (1) TMI 780X X X X Extracts X X X X X X X X Extracts X X X X ..... e Supreme Court in Ashok Leyland Ltd. Case. When there is a statutory authority now functioning with jurisdiction to decide the issue relating to cases under the Central Sales Tax Act and as the matter involves other states also, it is the said Authority who alone has got jurisdiction to decide the issue. Therefore, we are of the considered view that the matter has to be decided on merits by the Central Sales Tax Appellate Authority. Tax case is disposed of by granting liberty to the petitioner to file an appeal before the Central Sales Tax Appellate Authority, New Delhi against the order dated 20.09.1989 in Appeal No.133/89 on the file of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore Bench - T. C. (R) No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Commissioner. 3. Before the Appellate Authority, the assessee contended that the sales turnover to the tune of Rs.48,31,850/- only represented 'stock transfer' to its branches for open market sale and therefore, the said turnover was not exigible to tax. It was their further contention that the sales transaction of inter-State sale to the tune of Rs.38,81,917/- was required to be assessed at a concessional rate as the assessee had filed the necessary C Forms for the said transaction. The assessee also challenged the levy of penalty on the ground that computation of penalty at 150% of the tax due on the taxable turnover at Rs.48,31,850/- was not sustainable as they have brought the turnover into the account and claimed exempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n inter-State sale. 7. The tax case was disposed of by this Court as per Judgment dated 02.12.1997 by deciding the issue in favour of the Revenue and against the assessee. The Division Bench was of the opinion that the goods were moved from the State of Tamil Nadu to Dhanbad and Nagpur pursuant to an incident of contract of sale and eventually, the sale was completed there and as such, it goes without saying that the transaction represented only inter-State sales, exigible to tax at the appropriate rate and not stock transfer to branches for open market sale, thereby not exigible to tax. While setting aside the decision of the Tribunal with regard to nature of sale transaction, the Division Bench was pleased to confirm the order of the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on in question is not an inter-State sale, then it amounts to a transfer of stock. It was further observed that once such a legal fiction was drawn, the same would continue to have its effect not only by making an order of assessment in terms of the State Law, but also for the purpose of invoking the powers of assessment contained in Sec.9(2) of the Central Sales Tax Act. 10. The Civil Appeal No.943/2001 was also taken up with the Ashok Leyland Ltd. Case cited supra and without deciding the factual dispute involved in the matter, the Hon'ble Supreme Court remanded the matter to this court for fresh consideration in the light of the decision rendered in Ashok Leyland Ltd. case. 11. While remanding the matter to this court for fresh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are also involved and it is the case of the Assessee that they have already paid tax in the State of Bihar and Maharashtra. Therefore, in the event of this Court taking up the matter, necessarily, other States have also to be impleaded as parties and any direction issued by this Court would affect the interest of other States also. It was only in that context that the Hon'ble Supreme Court while remanding the matter, observed that in the event of creation of another Forum by a Parliamentary Act, it would be open to the parties to approach the said Forum. Now that the Central Sales Tax Authority has been created with jurisdiction throughout India, we are of the opinion that the matter has to be decided only by the said Authority. 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustice would be sub-served by granting liberty to the petitioner to file statutory appeal before the Central Sales Tax Appellate Authority. 17. In the result, the tax case is disposed of by granting liberty to the petitioner to file an appeal before the Central Sales Tax Appellate Authority, New Delhi against the order dated 20.09.1989 in Appeal No.133/89 on the file of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore Bench and in the event of filing such an appeal within a period of eight weeks from the date of receipt of a copy of this order, we request the Tribunal to entertain the appeal and decide the same on merits as expeditiously as possible. The Tax Case is disposed of subject to the above direction. No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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