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TMI Blog2014 (7) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... rded and unserviceable store". Admittedly, the first appeal, which was filed by the dealer against such assessment, was allowed and then again a further appeal was filed by the Commissioner of Trade Tax against the order of the first appellate authority. The said appeal by the Commissioner was also dismissed. Thereupon, the Commissioner, Trade Tax, filed the revision before the High Court and the revisional court overturned the concurrent finding of the statutory authorities. In doing so, the High Court came to a finding that the present controversy is covered by a decision of the High Court in the case of Commissioner of Sales Tax v. Industrial Lubricants reported in [1984] UPTC 1101. Following the said decision, the High Court held that burnt mobil oil purchased by the dealer, the appellant herein, is covered under the entry of "old, discarded and unserviceable store" being purchased from unregistered dealer and sold in the same condition. According to the High Court they are liable to be taxed as such under section 3AAAA of the Act during the years under consideration. The learned counsel for the appellant while assailing the said finding of the High Court, submitted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application for revision under sub-section (1) shall precisely state the question of law involved in the case, and it shall be competent for the High Court to formulate the question of law or to allow any other question of law to be raised. (5) Every application for making a reference to the High Court under sub-section (1) or sub-section (3), as they stood immediately before the said date, pending before the revising authority or an addi tional revising authority on the said date, shall stand transferred to the High Court. Every such application upon being so transferred and every application under sub-section (4), as it stood immediately before the said date, pending before the High Court on the said date, shall be deemed to be an application for revision under this section and disposed of accordingly. (6) Where the High Court has before the said date, required the revising authority or an additional revising authority to state the case and refer it to the High Court under sub-section (4), as it stood immediately before the said date, such authority shall as soon as may be, make reference accordingly. Every reference so made, and every reference made by such authority before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y to every application for revision under this section. Explanation.-For the purpose of this section, the expression 'any person' includes the Commissioner and the State Government." It is made clear from the structure of section 11 that normally the High Court under revision does not interfere with concurrent findings of fact by the lower authority, unless the case involves any question of law. Traditionally in exercise of revisional jurisdiction, the High Court does not interfere with concurrent findings of fact, unless the findings recorded by the lower authorities are perverse or based on apparently erroneous principles which are contrary to law or where the finding of the lower authority was arrived at by a flagrant abuse of the judicial process or it brings about a gross failure of justice. In this case none of these principles are attracted. In this connection, we may refer to the relevant provision of the Act to find out the real controversy in issue. Section 3AAAA of the Act which has come up for consideration in this case is set out hereinbelow: "3AAAA. Liability to tax on purchase of goods in certain circumstances.-Subject to the provision of section 3, ever ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed first appeal before the A.C. (J) who allowed both the appeals by an order dated May 26, 1995 holding therein that the dealer is not liable to pay and quashed the imposition of tax upon dealer for the relevant assessment years. Aggrieved thereby, the Revenue preferred a second appeal before the Tribunal. Before the said appellate authority, the Revenue urged that the burnt mobil oil which is purchased by the assessee who was the manufacturer of refined oil is taxable at the point of sale to the consumer as it comes under the category of old and discarded material. The Tribunal did not accept the said contention by examining the facts and the records of the case. The Tribunal came to the following finding: ". . . it is undisputed that the burnt mobil oil on which the tax has been imposed, has been purchased by the assessee-respondent from unregistered dealers like kabarie and hawkers in retail manner. However, in the like manner the old PVC shoes and chappals purchased by the dealer who converted into granules and sold them in the market, they have not been treated under the category of 'old, discarded and unserviceable stores' as held by the case laws cited by the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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