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TMI Blog2007 (10) TMI 557X X X X Extracts X X X X X X X X Extracts X X X X ..... of the value of Rs. 48,31,850. According to the appellant, it filed F forms in support of its claim and also paid tax on the same turnover in the States of Bihar and Maharashtra. The assessing authority did not accept the claim of the appellant. He came to the conclusion that the inter-State movements of goods to the branches though styled as stock transfers were really in the nature of inter-State sales effected to Coal India Ltd. According to the assessing authority, the explosives were dispatched to the branches at Dhanbad and Nagpur for the purpose of effecting delivery to the various collieries of Coal India Ltd., pursuant to the purchase orders placed by Coal India Ltd. on the appellant-company. The assessing authority held that the branches acted only as delivery agents of Hosur head office, the goods having been brought from Hosur to the said two branches for onward transmission to the collieries pursuant to the contracts of sale between the appellant and Coal India Ltd. The said turnover was therefore subjected to tax at 10 per cent in the absence of C forms and penalty at 1½ times the tax was also levied. On appeal, the Appellate Assistant Commissioner confirmed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above passage forming part of the operative portion of the judgement may also be noticed: "In the writ petition, it will be open to the parties to implead the other States so that, if necessary, the matter may be heard out and disposed of in their presence. However, in the event another forum is created by a Parliamentary Act, it will be open to the parties to approach the said forum. These appeals and writ petitions are disposed of with the aforementioned directions and observations." It may be noted that the Supreme Court was disposing of four appeals filed by Ashok Leyland Ltd. [2004] 134 STC 473, directly against the order of the Tamil Nadu Sales Tax Appellate Tribunal and a writ petition under article 32 filed by the same company for declaring section 9(2) of the CST Act as unconstitutional. As seen from paragraph 101 of judgment, those appeals and the writ petition were disposed of with the observation that the appellant/writ petitioner (Ashok Leyland Co.,) would be entitled to move the High Court in accordance with law. It was also observed "whether the finding arrived at by Tribunal would attract the exceptions carved out hereinbefore" (fraud, etc.,) & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccordingly, it is directed that the counsel for the State of Tamil Nadu shall file memo within 4 (four) weeks clarifying its stand in the matter in the light of which this appellate authority will pass necessary orders or if necessary hear the matter further." Thereafter, there was no response on the part of the State of Tamil Nadu (respondents 1 and 2). A counter-affidavit was filed on behalf of the State of Jharkhand (respondent No. 3) in which the action of the Tamil Nadu Sales Tax Authorities in treating the transactions as inter-State sales was justified. On behalf of respondent No. 5, State of Maharashtra, the Deputy Commissioner of Sales Tax, Nagpur (MS) made a written request to adjourn the case on the ground that the relevant records were not traceable at Nagpur office. Time was granted to file written submissions. No response was filed by the State of Maharashtra thereafter. We are of the view that the remedy chosen by the appellant by way of filing the appeal before this authority is misconceived and the appeal does not lie under section 20 of the CST Act. Therefore, the merits of the case cannot be gone into. This authority, i.e., Central Sales Tax Appellate Au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Nadu, filed a tax revision case against the order of Tribunal in the Madras High Court and the High Court allowed the revision. That is why the appellant preferred an appeal to the Supreme Court of India against the order of High Court. The Supreme Court disposed of the appeal in the manner stated supra (vide para 3.1). The Supreme Court did observe, for whatever reason it may be, that the issue has to be examined afresh by the High Court in the light of its decision (i.e., Ashok Leyland case). In the face of this order of the Supreme Court, this appellate body cannot assume jurisdiction to deal with the appeal. We would like to point out for the sake of clarity that Tamil Nadu Sales Tax Authorities should have taken the lead to move the High Court for re-examination of the matter in accordance with the observations of the Supreme Court; as otherwise, the Tribunal's order will be holding the field with the attendant consequence of the tax demand remaining unenforceable. Unfortunately, such step has not been taken by the Tamil Nadu State. In spite of giving opportunity to the State to spell out its proposed action, the Tamil Nadu State authorities have not responded. This aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no reassessment in the instant case. At the stage of original assessment itself, the claim of stock transfers to the two branches was rejected and they were treated as inter-State sales. There was no reference to F forms at all in the assessment order. By implication, it must be said that they have been rejected. Hence, the ratio of the decision in Ashok Leyland case [2004] 134 STC 473 (SC) turning on the interpretation of section 6A(2) is not directly attracted. In fact, in one of the civil appeals arising out of S.L.P. (C) No. 5579 of 2001, their Lordships did not make any observation in favour of the assessee on the ground that no order of reopening was passed (vide para 104). In the case of the appellant also, there was no reassessment. Then, why was the High Court required to re-examine the matter in the light of the judgment in Ashok Leyland? It is one of the points which was debated before us. Hence, we are referring to this aspect. But, it is not within our province to find an answer to this pertinent question. It is for the honourable High Court to look into that aspect, if necessary. In the result, the appeal is rejected as not maintainable under the provisions of Chapte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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