9911796707
TMI Blog2004 (8) TMI 663X X X X Extracts X X X X X X X X Extracts X X X X ..... assessing officer (Assistant Commissioner of Commercial Tax) for the period April 1, 1990 to March 31, 1991 has been dismissed which was originally assessed by order dated December 30, 1993 by the assessing officer. 3.. Petitioner No. 2 is one of the departments of petitioner No. 1 -which is a Railway. The petitioner is running a Departmental Catering Services for the passengers. It is in the course of this activity the petitioner sells in open market "coal ash". The petitioner No. 1 is being assessed under the provisions of the Madhya Pradesh General Sales Tax Act, 1958 (since repealed) and is also registered as dealer. 4.. One of the questions that arose for consideration in assessment proceeding was whether "coal ash" is a taxable c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner is no longer available to the petitioner to urge and stands decided against the petitioner in these two decisions. 7.. Having heard learned counsel for the parties and having perused record of the case, I am of the view that what is urged by the State Counsel in reply appears to have force. As a consequence, the petition has no merit. 8.. As rightly urged by learned counsel for the State, the issue involved in this case no longer remains res integra and stands answered by the two decisions of the Supreme Court, referred supra. Indeed, it is clear when I read the facts of the case reported in the case of Collector of Customs v. State of West Bengal [1999] 113 STC 167 (SC); (1999) 1 SCC 192. This is what is held by the Supre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts was advanced before this court by the appellant-State and the judgment of this Court in Sea Customs Act, 1878, section 20(2), In re [1964] 3 SCR 787, was not pointed out. In Sea Customs Act case a 9-Judge Bench of this Court opined, by a majority, that article 285 envisaged immunity from direct taxes and not from indirect taxes such as sales tax. With specific reference to sales tax, this Court said: 'We may in this connection contrast sales tax which is also imposed with reference to goods sold, where the taxable event is the act of sale. Therefore, though both excise duty and sales tax are levied with reference to goods, the two are very different imposts; in one case the imposition is on the act of manufacture or production while in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing activity must fail. 10.. So far as imposition of sales tax on the commodity in question, the same is also covered against the petitioner by a decision rendered in [1988] 71 STC 101 (MP) [FB]; 1987 MPLJ 570 (FB) (Hukumchand Mills Ltd. v. Commissioner of Sales Tax, M.P.) and it is also not available for being urged. 11.. Yet one another submission that no case was made out to reassess the petitioner once the assessment was complete, had no merit. Firstly, this objection was not taken before the revisionary authority. Secondly, a case for reassessment was made out because it was noticed that petitioners were wrongly assessed in the entry. 12.. In view of aforesaid discussion. I find no merit in the writ. It fails and is dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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