TMI Blog2005 (3) TMI 743X X X X Extracts X X X X X X X X Extracts X X X X ..... f tax of vegetable ghee was 10 per cent and tax on tin containers was four per cent. In the bill on the value of the tin containers tax at the rate of four per cent was charged and six per cent was further charged towards contingent liability refundable. In the return, dealer had deposited tax at the rate of four per cent only on the tin containers and retained six per cent which was charged towards contingent liability refundable. In the assessment proceeding, it was claimed that there was separate contract for vegetable ghee and tin containers and the price of tin containers was separately charged, therefore, the turnover of tin containers was liable to tax at the rate of four per cent and not at the rate of 10 per cent applicable to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llate authority and by the Tribunal. The department filed revision before the honourable High Court which was dismissed on September 12, 1988 and against the said order Special Leave Petition No. 16540 of 1989 was dismissed on April 12, 1990. The Tribunal was of the view that the rate of tax was in dispute which was finally settled on April 12, 1990 when the special leave petition has been finally dismissed by the apex court. The Tribunal further held that the amount has been charged towards contingent liability refundable and not as a tax. Heard learned counsel for the parties. Learned Standing Counsel submitted that the aforesaid appeals were fixed for hearing on August 9, 1995 but on applications moved by the dealer for early he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ana patra say pahlay dinank 26.10.94 to A.C. (Assessment) kay na honay par prarthana patra vibhag key taraf say adjourn patra diya gaya. Es prarthana patra may 25.7.95 ko sambandhit patrawali mil gayee. Eskay bavjood do din may taiyyari nahi key gayee jabki yeh mukadamay Sri R.N. Agrawal say sambandhit hai aur eseeliye aisay mukadamay kay liye specially yeh bench gathit key gayee hai. Lekin aisey mukadamay vibhag karna nahi chahta hai. Yahi nahi vibhag kabhi bhi kisi mukadamay ko tayyar karkay nahi aata hai kyoki rozana ek naya S.R. en bench kay liye bheja jata hai. Asal S.R. Hg Rana ko D.C. (E) Chutti par Ghoshit kartay hai lekin voh chutti par nahokar dusray sarkari karyo mey Vyasta rakha jata hai. Uprokta pariesthi may aisee prarth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tself in case the tax is levied at the rate of 10 per cent on the tin containers. On the facts of the case, there was a bona fide belief on the part of the dealer in charging six per cent towards contingent liability and thus the levy of penalty under section 15A(1)(qq) of the Act was not justified. Section 15A(1)(qq) of the Act as it existed at the relevant time reads as follows: (qq) realises any amount as sales tax or purchase tax, where no sales tax or purchase tax is legally payable or in excess of the amount of tax legally payable under this Act. Section 15A(1)(qq) of the Act was amended with effect from June 1, 1990 by U.P. Act No. 28 of 1991 which reads as follows: (qq) realises any amount as sales tax or purchase tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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