Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Commissioner, Commercial Tax Uttarakhand, Dehradun Versus M/s. Rahis Ahmad, Timber Merchant

Applicability of relevant Notification during assessment Invocation of power under section 22 On basis of inter-state sale effected to buyers in State of Uttar Pradesh, transaction would not attract any tax This was done on basis of Form C made available by respondent dealer but later on, power under Section 22 of UP Trade Tax Act, 1948 was invoked and tax at rate of 2.5% was levied Tribunal disapproved resort to section 22 and allowed appeal Held that:-Respondent submitted that as o .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

question as to whether word in notification is susceptible of only one meaning As noticed, present debate is that notification is capable of another meaning, then matter passes from realm of being undisputed to realm of dispute If that being so, revenue would not have authority to correct any kind of mistake but only mistake which is apparent on face of record Therefore, view taken by Tribunal does not suffer from any infirmity Decided against revenue. - Commercial Tax Revision No. 26 of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

in the State of Uttar Pradesh. The assessment was completed on the basis that in respect of the sales effected by the respondent assessee to the dealers in the State of Uttar Pradesh, on the basis of inter-state sale effected to the buyers in the State of Uttar Pradesh, a transaction would not attract any tax. Apparently, this was done on the basis of Form C made available by the respondent dealer. Later on, power under Section 22 of the Uttar Pradesh Trade Tax Act, 1948 (hereinafter referred t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ounsel for the revisionist Shri Dhruv Agarwal. 4. Learned Additional Advocate General would submit, what has happened, is as follows: The State of U.P. was bifurcated into two under Section 9 of the Reorganization Act, 2000 and the State of Uttarakhand was born on 09.11.2000. On 07.02.2000 while the State was undivided, the State of Uttar Pradesh had issued a notification that in respect of sales against Form 3-B under the Act, the rate of tax would be 2.5%. Subsequently, the State of Uttar Prad .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

tarakhand as the notification issued by the State of Uttar Pradesh after the formation of the State of Uttarakhand could have neither relevance nor efficacy yet it was seized upon by the officer to accept the return of the assessee in regard to the sale of the product as raw materials. In this context, it is relevant to notice the notification issued by the State of Uttarakhand dated 26.12.2000. It reads as follows: "Whereas, the State Government is satisfied that it is necessary so to do i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ny such place of business of any raw material, processing material, consumable stores, spare-parts, accessories, components, fuel or lubricants and packing material to the dealer having his place of business in the State of Uttar Pradesh and possessing recognition certificate issued under Section 4-B of Uttar Pradesh Trade Tax Act, 1948 (Act No.XV of 1948), whose validity commences prior to November 9, 2000 for the use in the manufacturer of goods or in the packing of goods manufactured by him, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

make it very clear that the words therein "shall be calculated as such rate as would have been leviable on such sales against Form 3-B prescribed under the Act" would mean and can mean only the rate of tax as prescribed by the notification dated 07.02.2000 issued by the State of Uttar Pradesh, which would continue to apply irrespective of any subsequent notification which may be brought on by the State of Uttar Pradesh, the reason being any notification issued by the State of Uttar Pr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

not suffer from any infirmity. He would submit that it has been rightly held that resort cannot be made to Section 22. He would point out that the power under Section 22 of the Act can be invoked only in a case of a matter which does not require any debate and it cannot be resorted to in a case where it is not indisputable. In other words, if a dispute is raised, resort to Section 22 of the Act is impermissible in law. In this regard he drew our attention to the judgment of the Apex Court, repo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t be decided in an undisputable manner, Section 22 has no application; and where a matter is disputable there can be no order under Section 22 of the Act. 9. The Deputy Commissioner (Appeal) held that Section 22 of the Act did not contemplate rectification of debatable issues and therefore, this was not a case where Section 22 of the Act applies. Similar was the view taken by the Tribunal. It has been submitted by the appellant that the notification considered in Hindustan Aluminium Corpn. case .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

application of Section 22, the mistake must exist and the same must be apparent from the record. The power to rectify the mistake, however does not cover cases where a revision or review of the order is intended. "Mistake" means to take or understand wrongly or inaccurately; to make an error in interpreting; it is an error, a fault, a misunderstanding, a misconception. "Apparent" means visible; capable of being seen; obvious; plain. It means "open to view visible, evide .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e Apex Court, reported in (1978) 2 Supreme Court Cases 542 (Bajaya versus Gopikabai And Another). It reads as follows: "Legislation by referential incorporation falls into two categories, (a) where a statute by specific reference incorporates the provisions of another statute as at the time of adoption; and (2) where a statute incorporates by general reference the law concerning a particular subject as a genus. In case (a) the subsequent amendments made sin the referred statute cannot autom .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

26 & 27)" 8. Therefore, according to him, since it is a case of the statute referred to by way of reference, the subsequent notification even if it is issued by the State of Uttar Pradesh would be applicable. In other words, he would submit that what is relevant is the law applicable as of the date of the sale. As of the date of the sale he would submit in other words that the relevant notification would be the notification issued by the State of U.P. dated 30th October, 2001 and in res .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

red in law in holding that the assessing authority cannot rectify its earlier order under Section 22 of the U.P. Trade Tax Act, by invoking the jurisdiction under Section 9(2) of Central Sales Tax Act?" 10. Therefore, we are only concerned with the question, whether the reviewing of the matter under Section 22 of the Act was permissible. 11. We have already noticed the facts. The assessment was completed, apparently, keeping in mind the notification issued by the State of Uttar Pradesh in 2 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     Latest Happenings     ↓  

Highlight: National Advisory Committee on Accounting Standards - Tenure of the NACAS extended from one year to two years

Notification: National Advisory Committee on Accounting Standards

Forum: Duty Drawback- Urgent

Notification: Central Government appoints the 20th September, 2017 as the date on which proviso to clause (87) of section 2 of the Companies Act 2013, shall come into force - "subsidiary company" or "subsidiary"

Highlight: Restriction on number of layers for certain classes of holding companies - More than two layers of subsidiaries not allowed subject to certain exceptions.

Forum: GST on RCM on rent in a unregistered state

Forum: COMPOSITION SCHEME

Forum: Input Tax Credit - Reg

Forum: GST Invoice

Article: Websites of Government Departments need lot of improvement. We are noticing detoriations in them for example, case of website of ITAT.

Highlight: Levy of additions tax u/s 115O on distribution of dividend - shares of its profits declared as distributable among the shareholders is not impressed with the character of the profit from which it reaches the hands of the shareholder - not to be bifurcated as agriculture and non-agriculture dividend - SC

Highlight: Rate of GST on old and scrap buses - 28% or 18% - at such initial tender process initiated by the Respondents-KSRTC, the present petitions filed by the petitioners are premature and misconceived and do not require any interference by this Court at this stage. - HC

Forum: Rent a cab operator

Highlight: In view of amendment made u/s 132A of the Income Tax Act, 1961 by Finance Act of 2017, the 'reason to believe' or 'reason to suspect', as the case may be, shall not be disclosed to any person or any authority or the Appellate Tribunal, SC dismissed the appeal of the assessee

Highlight: Validity of Assessment Order - period of limitation u/s 153 (2A) is applicable even if the entire order was not set aside but matter was remanded back for for limited aspects with directions - HC

News: Note ban was a shake-up, achieved its main objectives

Notification: Amendments in the notification No.5/2017- Integrated Tax (Rate) dated the 28th June, 2017.

Highlight: Levying interest u/s 234C - interest is to be charged on the returned income and not on assessed income.

Highlight: Accrual of income - sale of right to develop and sell incentive FSI under LOI - till the conditions of LOI are fulfilled transfer is not complete and income does not accrue to the assessee

Highlight: TPA - determination of ALP - TP adjustment by applying Bright Line Test (BLT) is not sustainable on protective basis having no statutory mandate.

Highlight: Safeguard Duty - Advance License Scheme - as there is no exemption from safeguard duty leviable under Section 8C, which is imposed on the goods imported from China, the importer has to pay safeguard duty

Highlight: Manufacture - process of cutting of waste plastic container - Such plastic containers before and after cutting are nothing but waste / scrap - Not a manufacturing activity as no new product emerges.

News: NITI Aayog and Govt. of Assam organizes workshop on health sector reforms in Guwahati; launches SATH- Sustainable Action for Transforming Human Capital

Notification: Seeks to amend notification no. 5/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics

Notification: Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions

Notification: seeks to exempt Skimmed milk powder, or concentrated milk

Notification: Seeks to amend notification no. 2/2017- integrated tax(rate) dated 28.06.2017 to give effect to GST council decisions regarding GST exemptions.

Notification: Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates

Notification: Seeks to amend notification no. 1/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.

News: Notification Issued For GST Actionable Claim On Branded Food Products

Highlight: Classification printed computer stationary/manifold Business Forms - to be classified under Chapter Heading 4820.00 or under Chapter Heading 4901.90 - items like A4 sheets, advertisement and job card to be classified under Chapter 49

Article: RCM Applicability to persons not liable to get registered us 23(1)

Article: Credit of unsold stock [Section 140(3)] - Actual Credit as well as Notional Credit - Part-I - GST Transitional provisions

News: GST Refund - Blockage of Working Capital of Exporters - earlier also there was a normal blockage of funds for a period of 5-6 months at least

News: Clarification about Transition Credit - ₹ 1.27 lakh crore of credit of Central Excise and Service Tax was lying as closing balance as on 30th June, 2017 - claim of credit of ₹ 65,000 crore is not unexpected

Article: 20 Things You must know about E Way Bills in GST Law

Article: MISTAKES IN DRAFTING

Highlight: The Customs and Central Excise Duties Drawback Rules, 2017 and All Industry Rates (AIRs) of Drawback related changes -reg. - Circular

Highlight: The definition of "subsidiary company" or "subsidiary" u/s 2(87) of the Companies Act, 2013 shall come into force w.e.f. 20-9-2017

Highlight: Central Government notified the All Industry Rates of Duty Drawback Schedule w.e.f. 1.10.2017 - Notification

Notification: All Industry Rates of Duty Drawback Schedule w.e.f. 1.10.2017

Circular: Investment by Foreign Portfolio Investors in Corporate Debt Securities Review

Notification: Exemptions on supply of services under UTGST Act

Notification: Rates for supply of services under UTGST Act

Notification: Exemptions on supply of services under IGST Act

Notification: Rates for supply of services under IGST Act

Notification: List of Exempted supply of services under the CGST Act

Notification: Rates for supply of services under CGST Act

Highlight: Acceptance of deposits by companies from its members - conditions relaxed in case of Specified IFSC Public company and a private company - Rule 3 amended

Notification: Rate of exchange of conversion of the foreign currency with effect from 8th September, 2017



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version