TaxTMI 
TaxTMI 
2009 (3) TMI 938
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....Act, 1973 (for brevity "the Act"). The Tribunal vide its order dated July 21, 1999 has referred the following questions of law in case STM No. 62 of 1996-97 in respect of the assessee for the assessment year 1984-85: "(i) Whether, the Sales Tax Tribunal is justified to hold that rate of tax on imported parts and components of a tractor assembled in the country with more than rd indigenous parts, to be eight per cent on the basis of Notification No. 5079/HA-20/75-S-15/81, dated March 31, 1981? (ii) Whether, on the facts and circumstances of the case, the commission amounting to Rs. 2,11,800 received by the assessee is part of turnover under the provisions of the Haryana General Sales Tax Act, 1973?" At hearing today only first quest....
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....ks that no such person was available. Then a notice was served on the surety thereafter. The surety had intimated to the Department that the dealer was killed during riots. Accordingly, ex-parte assessment was framed vide order dated December 24, 1987. The petitioner came to know about the assessment and then filed an appeal before the Joint Excise and Taxation Commissioner (A), Faridabad who vide his order dated February 10, 1989 set aside the ex parte order dated December 24, 1987 passed by the Assessing Authority and remanded the matter back for hearing the same on merits afresh after affording a reasonable opportunity of hearing to the dealer-assessee. The Assessing Authority vide order dated October 16, 1989 held that the dealer-ass....
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....ase it would sound quite logical if indigenous parts and components are subjected to sales tax at four per cent and imported parts and components are subjected to sales tax at eight per cent. In my view the words 'tractors imported from outside India (in their assembled or unassembled form)' would cover imported parts and components used in the manufacture of tractors. Therefore, it will be quite logical if turnover pertaining to imported parts and components is subjected to sales tax at eight per cent and the balance turnover is subjected to tax at four per cent. As far as imposition of interest is concerned, relating to J.K. Synthetics Ltd. v. Commercial Taxes Officer [1994] 94 STC 422 (SC) is quite clear that interest is to be....
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....ly to read the notification dated March 31, 1981. Relevant part of the same reads thus: "The rate of tax on tractors manufactured in India shall be '(four paise in a rupee and the rate of tax on tractors imported from outside India in their assembled or unassembled form)' shall be eight paisa in a rupee." The aforesaid notification has been issued under section 15 of the Act. A perusal of the extracted portion of the notification shows that the rate of tax on tractors manufactured in India has to be four per cent whereas tax on tractors imported from outside India in their assembled or un-assembled form has to be eight per cent. There is no further classification whether component of tractors or part used in it, if imported fr....