TMI Blog1988 (3) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee were subsequently transferred to Giridih Circle, where the Assistant Commissioner of Commercial Taxes, Giridih, after perusal of the assessment proceedings for the periods, referred to above, came to the conclusion that the assessee had been allowed exemption of tax on the basis of form IX, though the goods sold by it were leviable to tax at source. In the circumstances, the Assistant Commissioner of Commercial Taxes, Giridih, issued notice to the assessee under section 18(1) of the Act and after hearing the assessee reassessed it to pay sales tax for the periods mentioned above by three separate orders, all dated 5th March, 1975, which have been marked annexures B, B/1 and B/2 to the statement of the case. Being aggrieved by the assessment orders aforementioned the assessee moved the Assistant Commissioner of Commercial Taxes, Giridih, for review of the assessment orders. The applications were rejected. Thereafter it preferred appeals before the Deputy Commissioner of Commercial Taxes, Chotanagpur Division-2, Dhanbad, against the aforesaid assessment orders. The Deputy Commissioner of Commercial Taxes (Appeals) came to the conclusion that the appeals were without merit and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods are specified as being required for resale by him or for use by him in the packing of goods which he sells: Provided that the State Government may, in respect of any goods or class or description of goods or any class of dealers notified in this behalf, direct that the said tax shall, subject to such conditions and restrictions as may be specified in the notification, be paid at any other point." The relevant portion of the Notification No. STG L.J. 24165-1611F.T., dated the 12th February, 1966, reads thus: "In exercise of the powers conferred by the proviso to section 5 of the Bihar Sales Tax Act, 1959 (Bihar Act 19 of 1959) and in supersession of all the previous notifications on the subject the Governor of Bihar is pleased to direct that the special sales tax leviable under the said Act on the sale of the goods specified in the second column of the Schedule hereto annexed shall be levied at the stage specified in the third column of the Schedule, subject to the conditions and restrictions set out in the fourth column thereof. SCHEDULE --------------------------------------------------------------------------------- Sl. Description of Stage at which Conditions and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld attribute to it. Reference to the case laws in this connection is not necessitated as the principle is well-settled and the decisions are legion on the point. The word "card board box" is not the term of an art. It is a commercial article to be understood in the sense that people dealing with such an article can understand it and would attribute to it in the common parlance. The dictionary meaning in such case may not be quite apt. To illustrate an aptness of what I have said in the last sentence the proper test is to take a concrete example. If a purchaser goes to a shop to purchase card board could the dealer-be it a wholesaler or retailersupply him card board box and if one goes to buy a card board box will the shopkeeper give him a mere sheet of card board, the answer must be clearly in the negative. 6.. Learned Government Advocate invited our attention to one of the dictionary meanings by showing that against the term "carton", as used in the description of goods, item No. 2, it is stated: "paper including all kinds of paste board, mill-board, straw board, card board, ........... cartons..................", which means that by legal fiction of the statute or statutory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainting or by affixing a securely attached label, with- (a) the word 'explosive', (b) the name of the explosive, (c) the number of the class and of the division to which it belongs, and (d) the name of the consignor or manufacturer: Provided that in the case of safety fuses or gun-powder, the word 'explosive' and the number of the class and division may be omitted. * * * (3) Where an outer package contains more than one explosives, which shall be marked separately in accordance with sub-rules (1) and (2) in respect of each explosive so contained." Clause (4) of Schedule II of the Rules prescribes that"A package when actually used for the packing of one explosive shall not be used for the packing of any other explosive or of any other article or substance: Provided that nothing in this clause shall be deemed to prohibit- (a) the packing in the same outer package of inner packages containing a propellant together with inner packages containing gun-powder or another propellant; or (b) the packing in the same package of any article which is not of an inflammable or explosive nature; or liable to cause fire or explosion, together with an explosive of the 1st Divi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 278 and the decision of the learned single Judge of the Calcutta High Court in the case of Indian Explosives Limited v. Assistant Commissioner of Commercial Taxes [1986] 63 STC 404. In our considered opinion these two decisions of the Allahabad and Calcutta High Courts gave, with great respect, a correct guideline for the purpose of determining as to whether there has been series of sales within the meaning of sales tax statutes or not. Furthermore, the highest Court of the land has already put a seal of approval on the meaning of "successive dealers" in the series of sales, as contemplated by section 3-A of the U.P. Sales Tax Act, 1948, and it has laid down in the case of Kanpur Vanaspati Stores v. Commissioner of Sales Tax [1973] 32 STC 655 (SC) that "the chain of successive dealers begins from the first dealer and it goes up to the last dealer. Any one of the dealers in this chain can be considered as a 'successive dealer'. The series do not begin in the middle. It must necessarily begin at the very beginning". Applying this test the first point of sale, will mark the beginning of the transaction of the card board box, the transaction of sale effected by the assessee, namely, M ..... X X X X Extracts X X X X X X X X Extracts X X X X
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