9911796707
TMI Blog2014 (1) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... his case are: the appellant herein is a partnership firm with its head office at Srinagar in the State of Jammu and Kashmir and branch office at New Delhi. The assessee is engaged in the business of manufacture and sale of finished products from raw hides and skin. The assessee purchases raw skins in Srinagar and despaches them to New Delhi for manufacture of finished products and subsequently, effects the sale of such products in New Delhi. 3. The appellant is a dealer registered under the provisions of the Jammu and Kashmir Sales Tax, 1962 (for short 'the Act') and also the Central Sales Tax Act, 1956. 4. The State Government in exercise of its powers under Section 5-A of the Act has issued two notifications dated 15.10.1997 and 30.05.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue raised in this Civil Appeal could be decided on a very short ground and therefore we do not intend to go into other aspects of the case. 11. The assessee does not question any order of assessment but only impugns the aforesaid notification under which composition tax is levied on the sale of raw skin. The impugned notifications provide for composition of the tax payable by the dealer under the Act. It is relevant to notice certain provisions of the Act. The charging provisions are Section 4 and Section 4-B. Section 4 provides for the levy of tax on the sale of goods by a dealer and Section 4-B provides for levy of tax on certain purchases of taxable goods from any source in the State of Jammu and Kashmir by a delear who is liabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in case it is liable to pay either the sales tax under Section 4 of the Act or the purchase tax under Section 4-B of the Act. If that is so, since the assessee claims that it is not liable to pay any tax under Sections 4 and 4-B, it cannot take the benefit or the advantage of the composition scheme under the impugned notifications issued by the State Government and hence could not have challenged the said notifications in the Writ Petition before the High Court. We are of the opinion that the assessee was not properly advised when he questioned the notifications before the High Court. 13. In that view of the matter, we dismiss the Civil Appeal for the reasons mentioned by us in the previous paragraphs. We make it clear that we have not ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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