1968 (10) TMI 102

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... two dealers. The Commissioner of Sales Tax asked for a reference in both the cases and the Additional Judge (Revisions) Sales Tax, Meerut Range, has accordingly submitted this combined reference. At the outset, we must point out that the procedure adopted by the revising authority in making a combined reference in the case of two different dealers is highly irregular and is not permissible under the law. Section 11 contemplates a reference at the instance of the dealer or the Commissioner in respect of questions arising out of a particular order passed by the revising authority under section 10 of the Act. When therefore two different dealers apply for a reference or the Commissioner seeks reference in respect of two different dealers, the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....udge (Revisions) passed under section 10. Likewise, the Commissioner of Sales Tax has been given a right under section 11(3) of the Act to ask for a reference on any question of law which he desires to be referred to the High Court. If the assessee felt aggrieved with any part of the order of the revising authority, he should have made a separate application under section 11(1) asking for a reference of the question of law arising out of that part of the order with which he was aggrieved. In the absence of a separate application, a dealer could not be permitted to ask for a reference on a question of law. M/s. Dhampur Sugar mills (hereinafter referred to as "the dealer") is a limited company which carries on the business of manufacture and ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....m the banks and after taking delivery of the goods from the railways at the Mahe railway station transported the goods to Mahe town by other means of transport. The revising authority In its order passed under section 10 has mentioned various letters and documents to show that goods in fact were transported from the Mahe railway station to the French Mahe depot. After appraising the evidence on the point, the revising authority recorded its conclusion in the following words: "Thus it is not correct to say that there was no evidence on the record to prove that the goods had actually crossed into Mahe town and that they crossed the Indian territories. It is clear that the goods having commenced their movement on the agreement of sale all t....