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TMI Blog2014 (9) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... vision relating to interest under Section 47(4A) of the Gujarat Sales Tax Act, 1969, was rightly invoked in the assessment of the year 1979-80 by the Sale Tax Authorities in respect of the amount relating to the price difference applicable to the year 1979-80?" 2. The dispute is with respect to the Assessment Years 1977-78, 1978-79 and 1979-80. That the assessee-ONGC, a Government of India undertaking and a registered dealer under the provisions of the Act, submitted a consolidated return under the registration certificate held for Ahmedabad, and therefore, was being assessed by the Sales Tax Officer, Ahmedabad. That the assessee was assessed by the Asst. Commissioner, Sales Tax, Ahmedabad, under the provisions of Section 46A of the Act, relating to the aforesaid assessment years. That during the assessment year 1977-78, the Sales Tax Officer, in the Draft Assessment order, proposed to charge extra tax and interest of Rs. 53,48,063/-. Objections were invited, as required under the provisions of the law, and the assessee filed the same. At that time, the assessee disputed the levy of tax in respect of transportation charges through pipeline of crude oil that was sold by the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s liable to pay the interest under Section 47(4A) of the Act, in respect of the amount from 14.09.1981, i.e. the date on which the Government of India revised the prices and the learned Tribunal rejected the contention / submission on behalf of the applicant that they were liable to pay the interest under Section 47(4A) from the date on which the IOC made the payment to them, i.e. 06.05.1982. Thereafter, at the instance of the applicant-ONGC, the learned Tribunal has referred the aforesaid questions to this Court for its opinion under Section 69 of the Act. 6. Now, so far as question No.1 is concerned, i.e. whether on the facts and in the circumstances of the case, the Tribunal is right in holding that the amount of "transportation charges" (as discussed in the Statement of the Case) form part of the turnover of sale assessable to tax under the Gujarat Sales Tax Act, 1969, for the assessment years 1977-78, 1978-79 and 1979-80?, Shri. Kaji, learned Advocate appearing on behalf of the applicant, has vehemently submitted that the definition of 'sale price' contained in Section 2(29) of the Act does not include freight or the transportation charges. It is, further, submitted b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India revised the rate of supply of gas on 14.09.1981, and therefore, thereafter the applicant immediately, on receipt of the difference of amount from IOC on 06.05.1982, deposited the additional tax on the same with the department. It is submitted that, therefore, when the rate of gas was revised retrospectively from the year 1979-80, and thereafter, the applicant received said revised amount from IOC on 06.05.1982, the applicant paid the interest on the revised price with effect from 06.05.1982. It is submitted, therefore, as such, there was no default on the part of applicant, and therefore, the Sale Tax Officer / adjudicating authority ought not to have charged interest under Section 47(4A) of the Act with effect from 14.09.1981. Making the above submission, it is requested to answer the question No.2 in favour of the assessee and against the Revenue. 9.1 On the other hand, Shri. Gandhi, learned AGP, has submitted that in the facts and circumstances of the case, the authority has rightly charged interest on the additional / revised price with effect from 14.09.1981. It is submitted that the liability to pay the tax and or eventuality to pay the tax under the Sales Tax would a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating),the amount of cash, deferred payment or other valuable consideration paid or payable therefor; (b) in relation to the transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract, such amount as is arrived at by deducting from the amount of valuable consideration paid or payable to a person for the execution of such works contract, the amount representing labour charges for such execution; (c) in relation to the delivery of goods on hire purchase or any system of payment by installments, the amount of valuable consideration payable to a person for such delivery];" 11. Therefore, any amount received and or recovered by the applicant-assessee may be even transportation charges or any other amount received is required to be included in the 'Sale Price'. Identical question came to be considered by the Hon'ble Supreme Court in the case of "HINDUSTAN SUGAR MILLS LTD." (Supra). While considering, some what, similar provisions in the Rajasthan Sales Tax Act, the Hon'ble Supreme Court has observed and held that the am ..... X X X X Extracts X X X X X X X X Extracts X X X X
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