9911796707
TMI Blog1976 (9) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... al Sales Tax Act?" 3. The High Court held as follows: " It is appropriate that the Tribunal examines the question and hears both parties to determine whether stainless steel sheets are declared goods. On the materials before us, we are not in a position to answer the question and, therefore, decline to do so. 4. The facts relevant for disposal of the appeals may be briefly stated. The assessee carries on business in stainless steel sheets and utensils. In the year 1969-70 it purchased stainless steel sheets and utensils worth Rs. 73,531-37 from the registered dealers for resale inside Orissa. In the year 1970-71 it purchased stainless steel sheets and utensils worth Rs. 2,59,629-84 from the registered dealers for resale inside Orissa. Bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11th Dec, of 1975 in which a direction was given to record a clear finding as to whether stainless steel sheets are actually 'tool alloy' and as such declared goods. There is no scope for fresh decision regarding articles made of stainless steel sheets or sale turnover of black grams in the year 1970-71. So the clear finding of the Tribunal in the order dated 29th June, 1974 to the effect that stainless steel articles should be taxed according to sl. 61 of the schedule of taxable goods and the sale turnover of black grams should be taxed @ 3% must stand. 8. I record the following with regard to the only question that falls for consideration. The Central Sales Tax (Amendment) Act, 1972 came into force with effect from 1st April, 1973. Claus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ool alloy steel." Great value has to be attached to the Notification of Government of India in Department of Economic affairs. In a case reported in State of Orissa vs. Dinabandhu Sahu & Sons(1), it was held by the Supreme Court that the Government of India's Notification had no statutory force and as such was not binding on the Sales Tax Officer. But the Ministry of Economic Affairs, was intimately conversant not only with the policy of the Ministry for the purpose of implementation of the provisions of the Central Sales Tax Act but was also quite familiar with the nature and quality of the commodities and also their use from time to time. If, therefore, such an authority issued a notification including certain commodities under the head ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
