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TMI Blog2022 (7) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... he evidence as to whether the tax has been realized for the subsequent sale, the benefit of the judgment shall be granted to the revisionist after ascertaining the said facts which shall be inquired by him and if it is satisfied that the said subsequent sale has been taxed and the same has been deposited with the State Government, the revisionist cannot be made liable of the sale of said goods. Revision allowed. - Sales/Trade Tax Revision No. - 76 of 2009, 77 of 2009 - - - Dated:- 29-4-2022 - Hon'ble Alok Mathur, J. For the Revisionist : S.M.K.Choudhary,Shubham Agrawal,Yogesh Chandra Srivastava For the Opposite Party : C.S.C. ORDER HON'BLE ALOK MATHUR, J. 1. Heard Sri Shubham Agrawal, learned counsel for the revisionist as well as Sri Rohit Nandan Shukla, Standing counsel appearing for the opposite party-revenue. 2. Vide order dated 15.4.2019 the revision No.76 of 2009 was dismissed for want of prosecution. C. M. Application No. 5042 of 2020 has been moved for condonation the delay in filing restoration application No.5043 of 2022 on the ground that one of the erstwhile two counsel, one having expired and the other having ele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nataka Vs. Ayyanahballi Bakappa @ sons, reported in 1998 Vol 71 STC page 202 ? 8. The following questions arise for determination of this Court:- 1- Demand of tax by the assessing authority in respect of sale of motor spirit and diesel oil made by the petitioner company to other oil marketing companies is illegal, invalid and void in view of the provisions of U.P. Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act. 2- Tax has already been paid by the Oil Companies on the sale of same motor spirit and diesel oil at a much higher price on which the tax is sought to be levied from the selling oil companies to the other oil companies. 9. It is the case of the Revisionist that he has sold petroleum products so purchased within the State of U. P. The products so purchased by the Oil Companies and other dealers have been further sold by them and have deposited tax on the sale of petroleum products to various dealers other than to Oil Companies on full rate of tax of 25% and 21% respectively as well as on concessional rate of tax as applicable on such sale. It is urged that once tax has been deposited either on the sale point or by the Oil Company on the sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel for the revisionist submits that for the subsequent assessment order i.e. 2004-05, 2005-06 and 2006-07 the matter came up before this Court in a bunch of writ petitions the leading being wit petition No.5215 of 2007 (M/s Indian Oil Corporation Limited Vs. State of U.P. and another) where it is noticed that the petitioners writ petition was also part of the bunch at serial No. 5 and 8 and this Court while while deciding the bunch of said controversy has notices as follows:- These writ petitions, which have been filed by the Government of India Undertakings, namely, Indian Oil Corporation Limited., Hindustan Petroleum Corporation Ltd. And I.B.P. Company Ltd. And are controlled by the Ministry of Petroleum and Natural Gas, challenge the order of assessment of trade tax and in some cases the notice issued under Section 21 (2) of the Act. The petitioners Indian Oil Corporation (IOC), Hindustan Petroleum Corporation (HPC) and Bharat Petroleum Corporation (BPC) are having their own refineries, where petroleum product, including motor spirit and diesel oil are being manufactured. The IOC is having its refinery in Mathura and two other undertakings are having their r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d from the selling oil companies to the other oil companies. Demanding tax on the same product is against the scheme of single point taxation which is not permissible in view of the decision of the Supreme Court of India in the case of State of Karnataka Vs. Ayyanahalli Bakappa Sons. Reported in 1988 vol.71 Sales Tax Cases Page 202 at page 204 and 42 STC page 1-IOC Ltd. Vs. State. . During the course of argument, a specific query was put to the State on the p leading of the petitioners that it being an admitted position that the tax which is dingle point tax, having been realized from the other companies after the sale being made by the petitioners to them, whether for the same period the petitioners can be forced/compelled to make payment of tax merely because the State Government interprets the aforesaid provisions in a manner so as to make the petitioners companies liable for payment of the tax even when they sell their products to other companies, to which learned Additional Advocate General Shri J. N. Mathur responded, saying that if the tax has already been realized by the State Government in respect of the same goods where the tax could have been realiz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of imported motor spirit or diesel oil and, therefore, in the aforesaid circumstances the reassessment proceedings were totally in accordance with law and the stand of the revisionist was rejected. They have admitted that the revisionist is not liable to pay tax on any good purchased from Indian Oil Corporation, Bharat Petroleum Corporation and Hindustan Petroleum Corporation but shall be liable to pay tax on the sale of those goods to different Oil Companies which are imported from outside the State by the revisionist as importer. 16. Shri Rohit Nandan Shukla further submits that this aspect was not considered either by the assessing authority or appellate authority and neither even by Commercial Tax Tribunal that has taken into consideration that the tax has been deposited at the subsequent point of sale by Indian Oil Corporation and other oil companies and this question with regard to the said sale will have to be determined and only then the benefit of the said judgment can be given to the revisionist. 17.Considering that the relief could not be granted by the authorities to the revisionist only because he could not adduce the bifurcation of the sales but it is admit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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