9911796707
TMI Blog1969 (7) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... of inter-State trade and commerce. They were sold to registered dealers and such goods were specified in the certificate of registration of such registered dealers as being required by them for the purpose of resale or use in the course of manufacture. In law, the petitioner is to pay Central sales tax during the relevant period at the concessional rate of one percent. if the declarations in 'C' Form were attached to the returns in support of the claim; otherwise tax was payable at the full rate of five per cent. The Sales Tax Officer assessed the petitioner at the full rate of five per cent. The Assistant Commissioner of Sales Tax (first appellate authority) held that the petitioner was entitled to pay at the concessional rate and reduced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 36 months. 6.. Whether the Tribunal should have in second appeal-and in the absence of specific ground of appeal allowed a new plea to be raised or should have accepted the plea that the declaration forms were not filed in respect of more than one transaction of sale. 7.. Whether any authority was duly or at all prescribed under section 8(4) of the Central Sales Tax Act, 1956, before whom the declaration forms were to be filed. 8.. Whether rule 12(8) [rule 12(10)?] of the said Rules fixing a timelimit for filing declarations or providing that the same must be filed with the returns is ultra vires and of no effect. 9.. Whether the amendment to the said rule 12(10) made on 22nd June, 1963, had retrospective effect. 10.. Whether the ques ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out making any discussion regarding facts or law the Tribunal expressed its view in a slipshod manner as follows: "It is unnecessary to submit an unwieldy number of questions of law when a general question of law will suffice the purpose and the petitioner can raise all his legal contentions under that general question of law. So, I frame the following question for the purpose of reference: "Whether in the circumstances of the case the Tribunal was justified in holding that the petitioner was not entitled to the concessional rate and whether the Orissa Sales Tax Act and the Rules framed thereunder support the legal finding of the Tribunal." Accordingly the Tribunal referred the aforesaid compendious question only as framed by him. The fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l should be called upon to make reference in accordance with law in S.J.Cs. 99 to 102 of 1964. This contention seems to be well-founded and must be accepted for reasons given hereunder. 6.. Section 24(1) of the Act lays down that either the dealer or the State Government may require the Tribunal to refer to the High Court any question of law arising out of the appellate order of the Tribunal. If the Tribunal makes a reference it must draw up a statement of the case and refer it to the High Court. The question for consideration at this stage is: what is the meaning of the expression "any question of law arising out of such order". The matter is concluded by Commissioner of Income-tax, Bombay v. Scindia Steam Navigation Co. Ltd.[1961] 42 I.T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law with reference to the grounds of appeal filed before the Tribunal, its appellate order and the questions and contentions urged at the time of hearing of arguments. In N.N. Sur v. State of Orissa[1965] 31 C.L.T. 83., a Bench of this Court pointed out how the Tribunal should exercise its power and jurisdiction under section 24(1) of the Act. In paragraph 4 of the judgment it was observed thus: "It is elementary that whenever a question of law is raised before the Tribunal it must apply its mind to the question, categorically give an answer whether it raises any question of law or not, and thereafter refer the question if it is one of law arising out of its appellate order." The Tribunal is not to indulge in slipshod discussions and shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
