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2011 (6) TMI 265 - HC - VAT and Sales TaxWhether 'delivery order' issued by the dealer is not a document of title and therefore, the case of the appellant does not fall under the second limb of section 5(1) of the Central Sales Tax Act, 1956 - assessee/dealer is engaged in the business of supplying meals, snacks and other eatables to foreign airlines in respect of flights operated by them from India - There is neither any averment nor any proof that the delivery order of the type pressed into service by the appellant is treated as proof of possession or control of goods in the ordinary course of business - It was submitted by Mr. Syali that no interest could be levied in the circumstances obtaining in the present case as interest was leviable under section 27(1) only if ‘tax due' under section 21(3) of DST Act was not paid - the facts disclosed clearly demonstrate that the assessee failed to declare correct and complete particulars in respect of its turnover in the return filed for the relevant assessment years - Once the goods are delivered with delivery order, then sale of goods with delivery of goods is complete, in that event, the question of deterioration of quality of goods can hardly arise Regarding interest u/s 27(1) of the DST Act read with section 21(3) - It is not as if any and every return filed by an assessee/dealer would result in obviating the liability to pay interest as imposed under section 27(1) read with section 21(3) of the DST Act - The necessary consequences of this will be that even though the liability towards interest is ascertained when tax is assessed, it will run from the date on which such correct and complete return ought to have been filed - Decided against the assessee
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