2008 (6) TMI 556

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....e effect to the determination order passed by the Commissioner though the said notification entry is quite clear and unambiguous? Heard Mr. Vinay Sonpal, the learned A.G.P. for the applicant and Mr. P.C. Joshi for the respondent. The respondent herein is a manufacturer of ice-creams and it is the case of the respondent that right from 1960 till June 30, 1981 ice-creams were admittedly treated and assessed as "sweet and sweetmeats" under the Bombay Sales Tax Act. It is the case of the respondent that even after July 1, 1981 ice-creams were not placed in separate Schedule entry but were clubbed in the same Schedule entry and were generally considered to be "sweet and sweetmeats". The Commissioner of Sales Tax by a judgment and order dat....

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....er July 1, 1981, they were not placed in a separate Schedule entry but were clubbed in the same Schedule entry which was generally considered to be of "sweets and sweetmeats". The Tribunal had further observed in the said paragraph that all these factors perhaps gave the impression that the treatment given to ice creams as "sweets" prior to July 1, 1981 was continued even after July 1, 1981. Under the aforesaid facts and circumstances of the case, the Tribunal in the aforesaid judgment had clearly directed that its decision will be prospectively effective from the date of its communication and shall not adversely affect the past liability of the appellant, provided they have not collected taxes in excess of four per cent in respect of th....

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....n the subsequent judgment and order dated September 30, 2005 and had refused to refer the same to this court by way of reference. Mr. Joshi, the learned counsel appearing on behalf of the respondent strongly contended that the Tribunal had only given a prospective effect based on a justifiable ground and the order passed by the Tribunal was not arbitrary or without any reason with regard to grant of such prospective effect. Mr. Joshi pointed out that right from January 1, 1960 till January 30, 1981 and even after July 1, 1981 ice-creams were to be construed to be "sweets" and was continued to be assessed at the same rate as that of "sweets". Mr. Joshi contended that under the aforesaid facts and circumstances of the case, the Tribunal wa....