9911796707
TMI Blog2008 (7) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... Ms. Asha G. Nair, Ms. Vismai Rao, D.S. Mahra, V.G. Pragasam, S.J. Aristotie, Prabu Ramasubramaniam, Vikrant Singh Bais, B.S. Banthia, Khwairakpam Nobin Singh, David Rao, Tarun Jamwal, S. Biswajit Meitei, Vijay Prakash, Sanjay R. Hegde, Amit Kr. Chawla, Arun Varma, Vikrant Yadav, Jatinder Kumar Bhatia, Manjit Singh, Harikesh Singh, T.V. George, Ajay Pal, Avijit Roy, Ranjan Mazumdar, (for M/s. Corporate Law Group), Ms. Vandana Mishra, Sahdev Singh, Mrs. Vibha Dwivedi, G.V. Rao, Ms. A. Subhashini, Tabraj, Ashwani Garg, Anis Suhrawardy and R. Nedumaran, Advocates with them] for the appearing parties. -------------------------------------------------- The judgment of the court was delivered by Dr. ARIJIT PASAYAT J. - Leave granted. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and, therefore, the differential tax was to be levied. Rs. 1854,91,50,812.12 With reference to clause (a) of section 3, it was held that the sales made under the Annual Memorandum of Understanding (MOU), which were treated as bank transfers are in fact, sales made in course of inter-State trade and commerce and, therefore, are subject to tax. Accordingly tax was levied. Questioning correctness of the assessment made, an appeal was preferred before the Assistant Commissioner of Sales Tax, Sundergarh Range, Rourkela. During the pendency of the appeal, an application for stay was filed. The Assistant Commissioner directed payment of part of the demand. An application for revision was filed before the Commissioner, who, by order dated Dece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e matter was under examination by this court. Though various points were urged in respect of the appeal, learned counsel for the appellant submitted that even without examination of various issues raised, by a cryptic and practically non-reasoned order, the Assistant Commissioner has dismissed the appeal filed. It is submitted that a statutory appeal should not be disposed of in such a casual manner. It is pointed out that notwithstanding the fact that tax has been paid in several States where the articles transferred the branches have been sold, the State has erroneously treated the transactions to be inter- State sale and levied tax which in essence amounts to double taxation. It is submitted that this is nothing but an attempt to colle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case may be, of sub-section (2) of section 245-O of the Income-tax Act, 1961 (43 of 1961) may, in addition to his being the Chairman or a Member of that authority, be appointed as the Chairman or a Member, as the case may be, of the Authority under this Act. (3) The salaries and allowances payable to, and the terms and conditions of service of, the Chairman and Members shall be such as may be prescribed. (4) The Central Government shall provide the authority with such officers and staff as may be necessary for the efficient exercise of the powers of the authority under this Act." It is pointed out that ultimately the Central Sales Tax Appellate Authority can decide the matter after the Tribunal in the concerned State decides the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted. In absence of such documentary evidences, the claim of the appellant is not credible. The second point of dispute regarding levy of tax on the sale turnover of Rs. 1,21,03,375.18 is due to non-furnishing of declarations in forms. Hence, there is no interference from this forum on the observation of the learned S.T.O., in levying tax under section 8(2)(b) of the CST Act. Lastly on the point of rejection of the claim of the appellant towards branch transfer of goods valued at Rs. 241,87,42,357.93 from the order of assessment it is found that the learned S.T.O. on due verification and proper examination of the material evidences has rightly taken by the learned counsel of the appellant-company and the decisions of the different courts c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indicate an application of mind to the matter before court. Another rationale is that the affected party can know why the decision has gone against him. One of the salutary requirements of natural justice is spelling out reasons for the order made; in other words, a speaking-out. The "inscrutable face of the sphinx" is ordinarily incongruous with a judicial or quasi-judicial performance. Therefore, in terms of the observations made by this court while issuing notice on October 19, 2006, we set aside the impugned order of the Assistant Commissioner and remit the matter to him for a fresh consideration of the appeal. Needless to say, he has to dispose of the appeal by a reasoned order dealing with all the points of challenge highlighted by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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