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Issues: (i) Whether the Tribunal was justified in remanding the matter to the assessing officer after the statutory amendment bringing delivery of goods on hire-purchase within the definition of sale. (ii) Whether the order passed under section 3-B of the U.P. Sales Tax Act, 1948 was barred by limitation and had to be treated as an assessment order for the purpose of section 21(2).
Issue (i): Whether the Tribunal was justified in remanding the matter to the assessing officer after the statutory amendment bringing delivery of goods on hire-purchase within the definition of sale.
Analysis: The dispute turned on an admitted factual position that the vehicles were delivered on hire-purchase basis during the relevant assessment year. By the amendment to the definition of sale, delivery of goods on hire-purchase or any system of payment by instalment was brought within section 2(h) of the Act. Since no further factual inquiry was necessary, the Tribunal could itself apply the amended definition and decide the issue.
Conclusion: The remand was unjustified and the issue had to be decided by the Tribunal itself.
Issue (ii): Whether the order passed under section 3-B of the U.P. Sales Tax Act, 1948 was barred by limitation and had to be treated as an assessment order for the purpose of section 21(2).
Analysis: The determination under section 3-B was held to be in the nature of an assessment, and the limitation prescribed for assessment orders under section 21(2) applied. The non obstante clause in section 3-B was confined to the liability created by that provision and did not exclude the operation of other provisions governing determination, limitation, or recovery.
Conclusion: The order under section 3-B was subject to the limitation period under section 21(2) and was time-barred.
Final Conclusion: The revision succeeded, the Tribunal's remand was set aside, and the levy made under section 3-B was annulled in favour of the assessee.
Ratio Decidendi: A determination under section 3-B of the U.P. Sales Tax Act, 1948 is an assessment for the purposes of limitation, and a statutory amendment expanding the definition of sale can be applied by the appellate forum where the relevant facts are admitted and no further inquiry is required.
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