TaxTMI 
TaxTMI 
1992 (2) TMI 328
X X X X Extracts X X X X
X X X X Extracts X X X X
....rat Sales Tax Act, 1969, as well as under the Central Sales Tax Act, 1956. The petitioner is a registered dealer under both the Acts. During samvat year 2036, the petitioner had made sales of scooters and tyres aggregating to Rs. 2,77,918, which it had purchased from respondents Nos. 5 and 6 from the Ahmedabad sales offices, after paying sales tax and additional sales tax to them. In respect of the said sales to the petitioner, respondents Nos. 5 and 6 were assessed by the respective Sales Tax Officers. It is the petitioner's case that as the petitioner's sales amount to resales, it was not liable to pay any tax on such resales. In spite of that, respondent No. 1 decided to levy again sales tax and additional tax on the sales and for that r....
X X X X Extracts X X X X
X X X X Extracts X X X X
....bjections filed by the petitioner, respondent No. 1 transferred the assessment proceedings for samvat year 2036 to respondent No. 2. With respect to the assessment proceedings for samvat year 2037 (8th November, 1980 to 27th October, 1981), the petitioner requested respondent No. 1, by its letter dated 8th October, 1984 to extend the time-limit for completing the assessment up to Aso Vad Amas of samvat year 2041, i.e., 12th November, 1985. On 19th October, 1984, respondent No. 3 passed an order not only with respect to the assessment proceedings of samvat year 2037 but also with respect to the assessment proceedings of samvat year 2036. Staying of the assessment proceedings for samvat year 2036 for the second time is challenged by the petit....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed to the Assistant Commissioner of Sales Tax, wherein it is stated that all the relevant documents have been produced by the petitioner and whereby the Assistant Commissioner of Sales Tax was requested to pass the final order in terms of the said documents and the submissions made by the petitioner. Therefore, the question which would arise for consideration is whether respondent No. 3, the Assistant Commissioner of Sales Tax, could have stayed the proceedings for samvat year 2036 for a further period of one year without issuing any notice to the petitioner or without its consent. The grievance regarding stay of assessment proceedings for samvat year 2037, however, appears to be without any substance as the proceedings for the said year....
X X X X Extracts X X X X
X X X X Extracts X X X X
....aving collected tax from the assessee on the basis of the sales of the declared goods as local sales at the earlier stage. After purchasing pig iron from Hindustan Steel Limited, the assessee had locally sold pig iron by giving delivery of the goods to its customers locally. The Sales Tax Officer as well as the Assistant Commissioner of Sales Tax did not accept the case of the assessee that as the sales made by Hindustan Steel Ltd. were declared as local sales, no further tax could be levied from the assessee, treating the said sales as local sales. The Tribunal did not agree with the view and decided in favour of the assessee. The State of Gujarat, therefore, got a reference made to this Court and this Court held: "The order of assessme....