TaxTMI 
TaxTMI 
2015 (6) TMI 80
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....s dealers and the sale price is above 40 per cent of the sale price paid to the IOC. 3) The sales tax authorities in view of the provisions contained in section 8(1)(explanation 1) of the Assam General Sales Tax Act 1993 levied tax on the entire sale price collected by the petitioner as "a first sale", aggrieved by which an appeal was filed by the petitioner before the Assam Board of Revenue. 4) The Assam Board of Revenue held that in view of the explanation 1 of section 8(1) of the Assam General Sales Tax Act 1993 the sale made by the petitioner cannot be construed as a first sale made by the petitioner to its dealers and is not taxable. 5) The tax department subsequent to the order of the Assam Board of Revenue made an applicatio....
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....or apparent on record ~ either on fact or in law ~ to enable the Assam Board of Revenue to review its decision in appeal. 8) The facts in the civil appeal disclose that the IOC purchased petroleum products from the Bongaigaon Refinery and Petrochemicals Ltd(BRPL) and effected the sale and while collecting the sale price from dealers the IOC also collected surcharge to be payable towards the oil-pool account to the Central Government. The question arose whether the surcharge collected should form part of the sale price or should that component be excluded from assessing the sale price? The next proposition under consideration was whether the IOC would be liable to pay tax on the entire sale price collected from dealers or whether the tax ....
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....e goods to any other process not amounting to manufacture and the price charged on re-sale exceeds the sale price by more than such percentage as may be prescribed in respect of such goods or class of goods, the re-sale by such other person shall subject to rules if any, framed in this behalf, be deemed to be at the first point of sale within the State". 11) The counsel for the petitioner has strenuously contended that the second sale effected by the purchaser from the manufacturer will be subjected to tax as a first sale, if the two conditions in the explanation 1 are fulfilled, which are as follows. (i) When a person sells a substantial part of the goods manufactured by him or imported by him to another person within the state. (....
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.... of the case in assessing the sale price. At the time when the decision in appeal was reserved for judgment and before the judgment was pronounced the decision of the Supreme Court was rendered. It is contended that by ignoring the ratio laid down by the Supreme Court the Assam Board of Revenue rendered the decision, hence immediately the department filed a review petition, as such it cannot be said that the review petition was filed with a view to fall in line with the subsequent judgment of the Supreme Court ~ thus stoutly resisted the writ petition. 14) Upon thorough consideration of the facts and submissions made at the bar the words "a substantial part of the goods" in explanation 1 should be understood with reference to the quantit....