TaxTMI 
TaxTMI 
2025 (12) TMI 1071
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....3) For the Appellant/s: Mr. Ramesh Kumar Agrawal, Advocate Mr. Sanjeev Kumar, Advocate For the Respondent/s: Mr. Vikash Kumar, SC-11 (In Miscellaneous Appeal No. 8 of 2023) For the Appellant/s: Mr. Ramesh Kumar Agrawal, Advocate For the Respondent/s: Mr. Vivek Prasad, GP-7, Mrs. Manisha Singh, AC to GP-7 (In Miscellaneous Appeal No. 10 of 2023) For the Appellant/s: Mr. Ramesh Kumar Agrawal, Advocate Mr. Sanjeev Kumar, Advocate. For the Respondent/s: Mr. Vikash Kumar, SC-11 (In Miscellaneous Appeal No. 11 of 2023) For the Appellant/s: Mr. Ramesh Kumar Agrawal, Advocate For the Respondent/s: Mr. Vivek Prasad, GP-7, Mrs. Manisha Singh, AC to GP-7 (In Miscellaneous Appeal No. 15 of 2023) For the Appellant/....
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.... PT-197/2006 for the period 1999-2000 (Appeal value Rs. 97,92,738/-). 3. In all the appeals, a common question is involved, and therefore, this Court deems it fit and proper to hear the aforesaid five appeals together. 4. The brief facts of the present appeals are that the appellant, M/s ACC Limited, is a company incorporated under the provisions of the Indian Companies Act, 1913, and is represented through its Chief Manager (Finance). The appellant company is engaged in the business of manufacture and sale of cement. Its three manufacturing units are located in the State of Bihar at Sindri, Chaibasa, and Khalari, and it has a network of warehouses situated throughout the State for the distribution and sale of cement received from its....
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....nd held that the same would be subjected to the normal rate of tax at 11%. The assessing authority also rejected the appellant's contention with regard to the applicable rate of tax on packing materials, namely gunny bags and HDPE bags. The appellant filed appeals before the Joint Commissioner of Commercial Taxes (Appeal), Central Division, Patna, against the respective assessment orders, but the same were dismissed insofar as the issues of trade discount and packing material were concerned. Thereafter, the appellant preferred revisions against the appellate orders, which were also dismissed on the issues of disallowance of trade discount and the claim for separate taxation of packing materials. 4.3 Learned counsel for the appellant furt....
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....lso relied on another judgment rendered in M/s Govind Saran Ganga Saran v. Commissioner of Sales Tax & Ors., reported in AIR 1985 Supreme Court 1041, and submits that in this case the Hon'ble Supreme Court held that when the language of the statute is clear and admits of no ambiguity, recourse to the Statement of Objects and Reasons for the purpose of construing a statutory provision is not permissible. 5.3 Learned counsel for the appellant further relied on the judgment rendered in Raj Steel & Ors. v. State of A.P. & Ors., reported in (1989) 3 SCC 262, and submits that the issue as to whether packing material has been sold or merely supplied without consideration depends upon the contract between the parties. The Court held that the fac....
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....In support of this submission, learned counsel for the respondent has placed reliance on the judgment of the Hon'ble Supreme Court in Commissioner of Sales Tax, U.P. v. Rai Bharat Das and Bros., reported in (1989) 1 SCC 143, particularly paragraph 7, which is relevant for the present controversy, is extracted as under :- 8. We are of the opinion, in view of the facts found by the Tribunal which must be taken to be conclusive, and in the light of Section 2 (h) of the Act, the High Court was in error. In the facts of this case such packing charges could be included. There was an agreement to sell the gunny bags, as found by the Tribunal. The price of silica was shown separately and the cost of packing was also shown separately. In view of ....
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....rice' means the amount payable to a dealer as valuable consideration respect of the sale or supply of goods. Explanation. 1 - Sale price shall include any amount charged by the dealer for anything done in respect of the goods at the time of or before delivery thereof to the buyer. Explanation II-Sale price shall not include the cash discount allowed by the dealer according to the ordinary trade practice, if shown separately. It shall also not include the cost for transport of the goods from the seller to the buyer, provided such cost is separately charged to the buyer." 11. It has been held that the packing of cement in gunny/HDPE bags was carried out by the dealer either at the time of, or prior to, the delivery of the....