TMI Blog2011 (9) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... matically under the CST Act and the Explanation given to section 8(2A) of the CST Act, 1956 is to be taken as nonexistent? Held that:- In all fairness, learned Senior Additional Advocate-General, appearing on behalf of the State (Excise and Taxation Commissioner, Himachal Pradesh), is not in a position to controvert the submissions advanced by Mr. Khanna, learned senior advocate, for and on behalf of the respondent. In these facts and circumstances, the STR in question, being devoid of legal force, is accordingly dismissed without answering or adjudicating the substantial questions of law, indicated above. - STR No. 2 of 2008 - - - Dated:- 8-9-2011 - MISRA R.B. AND DEV DARSHAN SUD JJ. M.M. Khanna, Senior Advocate with Vayur Gauta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacturer and supplier of calcium carbonate, was assessed at one per cent for the year 1998-99. The assessing authority reassessed on its turnover levying sales tax at 10 per cent on the sales made outside the State by the respondent for which C forms were not produced by the dealer. The appeal filed by the respondent against the order of the assessing authority before the Additional Excise and Taxation Commissioner-cum-first appellate authority (SZ), Shimla, was dismissed. Being aggrieved, the respondent filed an appeal before the Financial Commissioner (Appeals) which was accepted vide order dated May 26, 2006. The State/Excise and Taxation Commissioner, however, has preferred the present STR against above impugned order dated May 26, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed limitation period under section 33(1) for making statement of case to the High Court by the Financial Commissioner. Such statutory prescribed period is a requirement under law which could override the provision of section 5 of the Limitation Act, 1963 and condonation of delay could only be up to 60 days for making statement of case to the High Court. Where the application under section 33(1) for making a statement of case to the High Court was moved before the Tribunal with inordinate delay, this court (DB) has held in Suraj Industries Ltd. [2010] 31 VST 367 (HP) that STR (sales tax reference) could not have been made beyond the period prescribed under section 33(1) of the Sales Tax Act . Mr. M.M. Khanna, learned senior advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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