TMI Blog1997 (1) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... the rate of 4 per cent on the value of the coal transferred from one colliery of the petitioner to another colliery belonging to the petitioner on the ground that it constituted sale within the meaning of "sale" under the Act. The impugned order is dated November 19, 1996 and has been passed by the Assistant Commissioner of Commercial Taxes (respondent No. 5). 2.. Under sub-section (1) of section 30 of the Act, a registered dealer is to maintain accounts in respect of all goods produced, raised, manufactured, possessed, bought, sold or delivered or transferred by him. Sub-section (4) of section 30 of the Act, in its relevant part, is as under: "30(4). Every dealer or a person required to keep accounts by sub-section (1) shall- (a).... ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the coming into force of the Act and the Rules. 3.. Mrs. Choudhary, learned counsel for the State, has referred to subsection (2) of section 59 of the Act which repealed the Bihar Sales Tax Act, 1959, and also provided certain savings. This sub-section (2) of section 59 of the Act reads as under: "59(2). All rules, orders and appointment made, notifications published, certificates granted, powers conferred and other things done under the said Act and in force on the commencement of this part shall, so far as they are not inconsistent with or until they are not modified, superseded or cancelled under this part be deemed to have been respectively made, published, granted, conferred or done under this part." Then Mr. Poddar, learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deposit of 20 per cent of the amount of sales tax so raised in terms of the impugned order. 5.. In the above view of the matter, we set aside the impugned orders in all the writ applications and remand the matter back to the assessing authority being the Assistant Commissioner of Commercial Taxes (respondent No. 5) for him to consider the matter afresh after examining the relevant records of the petitioner and after giving the petitioner full opportunity and then arriving at a specific findings if there was any sale as per stock transfer of coal from one colliery to another of the petitioner. 6.. The writ applications are, therefore, allowed to the above extent and the impugned orders of the Assistant Commissioner of Commercial Taxes in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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