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of <h1>Commissioner's revision upheld, Tribunal's order set aside for fresh decision on old ornaments taxation. Emphasis on legal compliance.</h1> <h3>Commissioner of Sales Tax Versus Prakash Chandra Narendra Kumar</h3> The Court allowed the Commissioner of Sales Tax's revision, setting aside the Sales Tax Tribunal's order and directing a fresh decision in light of the ... - Issues:1. Rectification of order based on retrospective amendment in law regarding taxation of old ornaments.Analysis:The case involves a revision filed by the Commissioner of Sales Tax against the Sales Tax Tribunal's order rejecting an application under section 22 of the U.P. Sales Tax Act. The assessee, a dealer in jewellery and silver ornaments, had disclosed its turnover for the assessment year 1982-83, which was disputed by the assessing authority leading to a best judgment assessment. The Tribunal, in an appeal, accepted the books of accounts and disclosed turnover of the assessee. The issue arose due to the taxation of old ornaments purchased from unregistered dealers, which were previously taxable only if meant for melting. However, a retrospective amendment by U.P. Ordinance No. 8 of 1987 made all old ornaments taxable at the point of first purchase, irrespective of their intended use.The Commissioner contended that the Tribunal's exemption on the sale of old ornaments was contrary to the amended notification, leading to an error apparent on the record. The Court agreed that the retrospective amendment had removed the requirement of old ornaments being meant for melting to be taxable, making all old ornaments taxable at the point of first purchase. The principle that orders must conform to the law as it stands after retrospective amendments was highlighted. Consequently, the Court set aside the Tribunal's order and directed a fresh decision on the application in light of the amended law.In conclusion, the revision was allowed, and the Tribunal was instructed to reconsider the application in accordance with the retrospective amendment regarding the taxation of old ornaments. The judgment emphasized the importance of rectifying orders to align with the law as amended retrospectively, ensuring consistency and compliance with the updated legal provisions.
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