9911796707
TMI Blog2009 (1) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... the full amount of tax due as per returns filed and accepted by the assessing authority while framing assessment? Held that:- Additional sales tax would not be leviable on inter-State sales or purchases of goods in regard to which notification has been issued by the concerned State under section 8(5) of the Act fixing a specific lower rate by keeping in view the larger public interest. The question of law is answered in favour of the dealer and against the Revenue. It follows that the decision o the Tribunal is liable to be set aside. Accordingly, the decision of the Tribunal concerning additional tax and interest thereon is set aside. - 6 of 1996 - - - Dated:- 27-1-2009 - KUMAR M.M. AND BHALLA H.S. , JJ. The judgment of the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Rs. 3,48,93,540 against C forms. The revisional authority, accordingly, levied additional tax on inter-State sales at the rate of two per cent under the Central Sales Tax Act, 1956 (for brevity, the Act ) and further charged interest on the amount of additional tax by creating an additional demand of Rs. 25,227 vide order dated March 27, 1991. In other words, if tax liability was rupees one lakh, it rose to one lakh two thousand because of two per cent of additional tax. For the aforesaid propositions, the revisional authority placed reliance on an earlier decision rendered in the case of Gurmukh Singh and Sons v. State of Punjab [1988] STI 159. The Tribunal dismissed the appeal, which led to the filing of an application for referring ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ness in the State in respect of the sales by him, in the course of inter-State trade or commerce, to a registered dealer from any such place of business of any such goods or classes of goods as may be specified in the notification, or that the tax on such sales shall be calculated at such lower rates than those specified in sub-section (1) as may be mentioned in the notification; (b) that in respect of all sales of goods or sales of such classes of goods as may be specified in the notification, which are made, in the course of inter-State trade or commerce to a registered dealer by any dealer having his place of business in the State or by any class of such dealers as may be specified in the notification to any person or to such class of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1975, and in exercise of the powers conferred by clause (a) of sub-section (5) of section 8 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), the Governor of Punjab being satisfied that it is necessary so to do in the public interest, is pleased to direct that with effect from the first day of October, 1976, the tax payable by any dealer having his place of business in the State of Punjab in respect of the sales of bicycles, including (their parts, accessories and attachments thereof) made by him from any such place in the course of inter-State trade or commerce to any registered dealer having his place of business in any other State or Union Territory in India, shall be calculated at the rate of two per centum of his turnover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same commodity shall also have to be taxed at the lower rate applicable in the State. But where the rate of tax applicable to intra-State sale was more than four per cent then the rate applicable for inter-State sale will be 10 per cent or the rate applicable for the local sale whichever is higher . . . The aforesaid view has also been affirmed in a subsequent judgment of the honourable Supreme Court rendered in the case of Shree Digvijay Cement Co. Ltd. v. State of Rajasthan [2000] 117 STC 395; [2000] 1 SCC 688. As a sequel to the above discussion, the question of law is answered in favour of the dealer and against the Revenue. It follows that the decision o the Tribunal is liable to be set aside. Accordingly, the decision of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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