TMI Blog1968 (10) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... (Revisions) Sales Tax, Meerut Range, has accordingly submitted this combined reference. At the outset, we must point out that the procedure adopted by the revising authority in making a combined reference in the case of two different dealers is highly irregular and is not permissible under the law. Section 11 contemplates a reference at the instance of the dealer or the Commissioner in respect of questions arising out of a particular order passed by the revising authority under section 10 of the Act. When therefore two different dealers apply for a reference or the Commissioner seeks reference in respect of two different dealers, the revising authority cannot club them together even if the questions of law are identical. See Sarju Prasad B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 11(3) of the Act to ask for a reference on any question of law which he desires to be referred to the High Court. If the assessee felt aggrieved with any part of the order of the revising authority, he should have made a separate application under section 11(1) asking for a reference of the question of law arising out of that part of the order with which he was aggrieved. In the absence of a separate application, a dealer could not be permitted to ask for a reference on a question of law. M/s. Dhampur Sugar mills (hereinafter referred to as "the dealer") is a limited company which carries on the business of manufacture and sale of sugar. In respect of the assessment year 1957-58 the dealer claimed exemption from Central sales tax on a tot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to Mahe town by other means of transport. The revising authority In its order passed under section 10 has mentioned various letters and documents to show that goods in fact were transported from the Mahe railway station to the French Mahe depot. After appraising the evidence on the point, the revising authority recorded its conclusion in the following words: "Thus it is not correct to say that there was no evidence on the record to prove that the goods had actually crossed into Mahe town and that they crossed the Indian territories. It is clear that the goods having commenced their movement on the agreement of sale all through remained in the stream of export." The revising authority accordingly held the sales in question to be sale ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
