9911796707
TMI Blog2007 (10) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated:- 9-10-2007 - KUMAR M.M. AND AJAY KUMAR MITTAL , JJ. The judgment of the court was delivered by M.M. KUMAR J. The short question raised in this petition filed under article 226 of the Constitution is whether the Sales Tax Tribunal, Punjab, Chandigarh (for brevity, the Tribunal ) could have validly exercised its jurisdiction while deciding the rectification application filed under section 21A(2) of the Punjab General Sales Tax Act, 1948 (for brevity, the 1948 Act ). The petitioner, Urea Casale S.A. is a company having its head office in Switzerland, project office in Mumbai and site office in the premises of National Fertilizers Limited, Nangal. The petitioner which is a specialised company takes contracts for supply of m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the refund due to the petitioner pending till the assessment in the case of subcontractor, i.e., Facts Engineers and Design Organisation (FEDO), a Government of India undertaking is completed. On September 26, 2003 and March 23, 2004, reminders for refund were sent by the petitioner-company. On scrutiny it was found that order dated March 22, 2002, passed by the Assessing Authority suffered from irregularities/improprieties. Accordingly in exercise of powers under section 21(1) of the 1948 Act suo motu proceedings were initiated and after issuance of notice dated February 3, 2004 (P-4), revisional authority passed an order dated June 28, 2004 and revised the order of the Assessing Authority raising a demand of Rs. 29,44,087 against the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : I find that order of the Tribunal suffers from mistake apparent from the face of record. It notices clauses of the agreement, which says that ownership of goods shall pass over to the contractee (NFL) outside India and sale shall be complete at that time. The respondentcontractor shall not retain any lien on such goods thereafter. It means that the goods were owned and imported by the contractee (NFL) from outside India and not the respondent-contractor. Contrary to this position, it was held that the transaction was an inter-State sale by transfer of document while goods were in transit from one State to another against C and C-1, E2 forms. The position that the goods were sold to contractee (NFL) by the respondent-contractor in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vour of the assessee-petitioner and against the Revenue-respondents, while dealing with the case of Tilak Raj Madan Lal v. State of Punjab [2008] 16 VST 153 (P H); [2007] 30 PHT 368 (P H). The instant petition is squarely covered by the Division Bench judgment of this court in the case of Tilak Raj Madan Lal [2008] 16 VST 153 (P H); [2007] 30 PHT 368 (P H) wherein provisions of section 21A of the 1948 Act, similar provisions of the Central Excise Act, 1944, i.e., section 35C(2) and various judgments of the honourable Supreme Court and other High Courts on the issue have been minutely considered. For the reasons aforementioned, the writ petition is allowed being squarely covered by the Division Bench judgment of this court in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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