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1994 (7) TMI 292 - SC - VAT and Sales TaxWhether there has been no contravention of the declaration given under rule 27(2) of the Orissa Sales Tax Rules thus attracting the proviso to section 5(2)(A)(a)(ii) of the Orissa Sales Tax Act? Whether there was no contravention of section 5(2)(A)(a)(ii) of the Act, acted within its jurisdiction in remanding the appeal. Whether the sale by the petitioner-company to the Japanese buyers comes within the ambit and scope of article 286(1)(b) of the Constitution of India read with section 5 of the Central Sales Tax Act? Held that:- Appeal partly allowed. The sale by the respondent-assessee was in contravention of the declaration given by the assessee under rule 27(2) of the Rules and, as such, attracts the proviso to section 5(2)(A)(a)(ii) of the Act. We uphold answer No. 2 given by the High Court but we set aside answer No. 1 of the High Court and in that place substitute the following answer that the Tribunal was wrong in holding that there was no contravention of the declaration given under rule 27(2) of the Rules. The assessee contravened the said declaration and, as such, the proviso to section 5(2)(A)(a)(ii) of the Act was attracted.
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