9911796707
TMI Blog1998 (1) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... rcumstances of the case, the petitioner prays: (1) That opposite party No. 1 be prevented from exercising jurisdiction to tax branch transfers and collecting and/or demanding any tax on branch transfers in terms of annexures 3 and 4. (2) A writ in the nature of mandamus or any other appropriate writ and/ or direction or order be passed quashing the annexures 3 and 4. (3) And any other appropriate writ and/or order and/or direction as the honourable Court may deem fit and proper. 3.. Annexure 3 refers to the judgment dated November 18, 1995 of the Orissa Sales Tax Tribunal (Full Bench), Cuttack setting aside the orders of assessment of the assessing officer and directing reassessment in accordance with the observations made in the j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epting the revised returns filed by the dealer before the assessment is completed? 5.. At the outset Mr. B.K. Mohanti for the petitioner in his usual fairness has submitted that the two reference cases as indicated above are pending. Those reference cases are not relevant for deciding these two writ applications but if the writ applications are allowed, the decision would make the references infructuous. If the two writ applications are dismissed, the references have got to be considered on the merits. The main point raised by Mr. Mohanti is that on the facts evident on the materials on record, the Sales Tax Tribunal and/or the sales tax authorities at Cuttack having no jurisdiction to assess and the acts done and/or caused to have been d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontract, the provisions contained in sections 3, 4 and 5 would be applicable to such transfers and the legislative power of the State to impose tax on such transfers under entry 54 of the State List will have to be exercised keeping in view the provisions contained in sections 3, 4 and 5 of the Central Sales Tax Act. For the same reasons sections 14 and 15 of the Central Sales Tax Act would also be applicable to the deemed sales resulting from transfer of property in goods involved in the execution of a works contract and the legislative power under entry 54 in State List will have to be exercised subject to the restrictions and conditions prescribed in the said provisions in respect of goods that have been declared to be of special importa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contract of sale, then the sale is an inter-State sale. If the contract of sale itself contains a stipulation for movement of goods from one State to another, no difficulty arises in concluding that the sale is an inter-State sale. Even where it is not so provided by the contract but such movement is the result of a covenant or is an incident of the contract, it will be an inter-State sale. It is not relevant to see in which State the property in goods passes in order to determine whether the sale is an inter-State sale. It is also not necessary that the sale may be deemed to have occasioned such movement. 8.. In view of such state of affairs and in view of the peculiar facts and circumstances of the present cases, Mr. Mohanti submits th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssa [1996] 102 STC 324 (Orissa); [1995] 1 OLR 567 wherein the distinctive features of the provisions of the Orissa Sales Tax Act and the Rajasthan Act as decided in Gannon Dunkerley s case in [1993] 88 STC 204 (SC) were explained and discussed. This decision was also challenged before the Supreme Court and the said case along with several other cases was disposed of in terms of the decision reported in [1996] 102 STC 373 (Bharat Heavy Electricals Limited v. Union of India). It is submitted that the merit of the case was not considered, but since all the other cases were disposed of considering different aspects, the aforesaid Bharat Heavy Electricals Limited s case [1996] 102 STC 373 (SC) was also disposed of by the common judgment. Be that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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