2016 (3) TMI 886

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....disposed of by this common order. 3. The learned Tax Board had dismissed the appeal No.10/2000 filed by the Assessee, holding that since the Assessee had collected the CST @ 2% on the branch transfers made by it of the carpet yarn from its Bikaner Branch to the Bhadoi (UP) Branch, therefore, the refund/adjustment of such CST paid cannot be allowed in the hands of the Assessee at Bikaner and the interest on such tax deposited by the Assessee shall also be leviable, in view of the amendment in Section 9(2) of the Central Sales Tax Act, 1956 by the Finance Act, 2000. 4. The relevant findings of the learned Tax Board in the impugned order dated 09.05.2003 are quoted below for ready reference:- 5. Mr.S.D. Vyas, learned counsel for the petitioner- Assessee urged that during the relevant assessment period of 1989-90 (01.04.189 to 31.03.1990), the Assessee had made branch transfers to the total tune of Rs. 34,96,908/- against the prescribed Form 'F' prescribed under the Central Sales Tax (Registration and Turnover) Rules, 1956, but by mistake, on the branch transfers to the tune of Rs. 24,74,860/-, the Assessee wrongly, treating the same as inter-State sales made by it to ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ctual CST liability on the other inter-State sales made by it to the other purchasers, other than the branch of the same Assessee at Bhadoi (UP). 10. On the other hand, Mr.Falgun Buch appearing for Mr.V.K.Mathur, learned counsel for the Revenue however, supported the impugned orders, but could not satisfy this Court about the legality of the imposition of the tax itself, or could not point out any evidence available with the Revenue for the transactions in question being actually the inter-State sales, instead of being S.O.S. Transfers or branch transfers by one Branch of the same Assessee to the other Branch, namely, from Bikaner (Raj.) to Bhadoi (UP). The question of interest, he submitted, would naturally depend upon the sustainability of the levy of the tax. 11. I have heard the learned counsels for the parties at length and perused the record. 12. The sine qua non for imposition of tax and interest thereon under the provisions of CST Act, 1956 is the movement of goods from one State to another, in pursuance of a pre existing contract between the parties. A contract of sale necessarily envisages existence of two parties or two different persons, may be natural persons ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....them, before upholding the levy of tax and while one authority setting aside the levy of interest, other (Tax Board) restoring the same. The appellate authorities, with great respect to them, failed in discharging their obligation as the final fact finding authorities created under the provisions of the Act to apply their mind to the relevant facts and evidence on record, and rather they were swayed only by the extent of relief, which could be or could not be granted to the Assessee about the quantum of interest, forgetting that the tax itself was levied without any legal foundation. 15. From the orders passed by the three authorities below, this Court is of the opinion that it leaves much to be desired by these authorities discharging their quasi judicial functions, when they either adjudicate at the original assessment level or decide at the appellate forums created under the law. From the material on record and the contentions raised before this Court, this Court is satisfied that the Revenue has failed to establish that the transactions in question amounting to Rs. 24,74,860/- of carpet yarn sent under branch transfer or S.O.S. transfers from Bikaner (Raj.) to Bhadoi (UP) un....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....¤à¤¿à¤®à¤¾à¤¹à¥€ की विवरणी भरते हुए इस अंतरण को अंतर्राज्जीय बिक्री से हटाकर इस कर को शाखा को किये गये अंतरण में समायोजित कर लिया गया । विद्वान वकील व्यवसायी का तर्क है कि शाखा अंतरण पर कोई कर दायित्व नहीं होने से व भूल से कर वसूल कर लिये ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... मेरे समक्ष 1997 टैक्स वर्ल्ड 128 ( आर टी टी ) वाणिज्यिक कर अधिकारी बनाम सिंघल पेंट्स पेश की, जिसमें यह सिद्धांत प्रतिपादित किया गया है कि वसूला गया कर पुनर्भुगतान किये जाने योग्य है, को राजकोष में जमा कराये जाने के स्थान पर संबंधित व्यवà....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....° दायित्व होने से विद्वान उपायुक्त अपील्स द्वारा अपास्त किया गया ब्याज का आदेश अविधिक हो जाने से इस सीमा तक अपीलार्थी विभाग की अपील स्वीकार किये जाने योग्य है | अतः अपीलार्थी व्यवसायी की अपील नं. 10/2000 खिलाफ प्रत्यर्थी खारिज की जà¤....