9911796707
TMI Blog2004 (8) TMI 655X X X X Extracts X X X X X X X X Extracts X X X X ..... he APGST Act, 1957 for the purpose of determining the rate of tax under section 8(2) of the Central Sales Tax Act, 1956, i.e., on interState sales of non-declared goods not covered by C/D forms. The Appellate Deputy Commissioner followed the judgment of the Sales Tax Appellate Tribunal which was given in case of some appellant in the previous assessment year and held that the surcharge could not be taken into consideration for determining the rate of tax under the APGST Act, 1957 for the purpose of rate of tax under the Central Sales Tax Act, 1956. The Commissioner of Commercial Taxes in revision passed the impugned order revising the order of the Appellate Deputy Commissioner and held that the surcharge has to be taken into consideration f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the authorities. The learned counsel for the respondent submits that once a particular issue in a particular assessment year has been decided by the Tribunal, that cannot be reopened by the authorities, but if a similar question has to be decided in some other proceedings for a different assessment year, the judgment of the Tribunal will have no value because the judgment of the Tribunal does not become a precedent to be followed. The learned counsel for the appellant, on the other hand, submits that once the same question has been decided between the parties by the Income-tax Tribunal which is a higher authority for a particular assessment year, it would not be competent for the sales tax authorities to decide the issue in a subsequ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Tribunal cannot operate as res judicata for other assessment years and cannot prevent the exercise of revisional powers by the Deputy Commissioner except in relation to the particular assessment year in respect of which an appeal is pending before the Sales Tax Appellate Tribunal or in respect of which the question or issue has been decided by the Tribunal. It should be borne in mind that, if the sales tax authorities are aggrieved by the issue or question decided by the Sales Tax Appellate Tribunal either in the appeal, which was pending at the time or in a particular appeal which has already been decided, they can always approach the High Court on a reference so that the matter can be ultimately decided or they can come to the High ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the respondent submits that this question has already been decided by a division Bench of this Court in Sree Satyanarayana Spinning Mills Ltd. v. Commercial Tax Officer [1988] 68 STC 95; (1987) 5 APSTJ 142 and it held, "................we are of the opinion that when sub-section (2-A) of section 8 of the Central Sales Tax Act speaks of the lower rate at which sales tax is charged under the State enactment, it includes not only the sales tax chargeable under section 5 and additional sales tax chargeable under section 5-A, but also surcharge leviable under section 6-B of the State enactment. In other words, whatever is payable by way of tax under the State enactment in the case of intraState sale, will also be payable by way o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 1978-79 shall be increased by 10 per cent of such tax'. Instead of increasing the rate of tax for each of the commodities which are covered by the Kerala General Sales Tax Act by one comprehensive provision, the tax is increased by 10 per cent over the rate provided under the original Act in respect of all the commodities the sale or purchase of which are taxable. Both take the form of sales tax and in the case of assessment of local sales it makes no difference whether it is called tax and additional tax or one higher percentage of tax. In truth and effect it is a levy of tax on the sales or purchases of the dealers." 13.. The learned counsel for the appellant has, however, referred to a judgment of this Court reported in India Fruit ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
