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M/s A.B. Sugars Ltd. (previously known as Guru Teg Bahadur Sugars Ltd.) Versus M/s A.B. Sugars Ltd. (previously known as Guru Teg Bahadur Sugars Ltd.)

2016 (5) TMI 646 - PUNJAB AND HARYANA HIGH COURT

Demand of tax - Engaged in the manufacturing of sugar, baggage and molasses - Non-payment of purchase tax on sugarcane - Held that:- by following the decision of this Court in the case of M/s AB Sugars Ltd. v. State of Punjab and another [2015 (8) TMI 62 - PUNJAB & HARYANA HIGH COURT], where the issue stands concluded against the appellant. - Decided against the appellant - VATAP No. 1 of 2016 - Dated:- 11-4-2016 - MR. AJAY KUMAR MITTAL. AND MRS. RAJ RAHUL GARG., JJ. For The Appellant : Mr. Sand .....

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nal, Punjab , Chandigarh (hereinafter referred to as the Tribunal ) in Appeal No. 183 of 2014, for the assessment year 2001-02, claiming the following substantial questions of law:- (i) Whether the Punjab Sugarcane (Regulation of Purchase and Supply) Act, 1953 is a special Act, whereby tax has been levied on the purchase of sugarcane and therefore no tax under the provisions of the Punjab General Sales Tax Act, 1948 can be levied as the 1948 Act is a general Act and will give way to the 1953 Act .....

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not pay tax on the purchase of sugarcane in view of judgment of the Supreme Court in the case of M/s Gobind Sugar Mills Ltd. v. State of Bihar and others (1999) 115 STC 358 (SC). Accordingly, a notice was issued to the appellant. The Assessing Authority framed the assessment vide order dated 30.3.2005 (Annexure A-1) by creating a demand of ₹ 23,51,557/- for non-payment of purchase tax on sugarcane. The assessee challenged the order, Annexure A-1, by filing CWP No. 8526 of 2005 which was ta .....

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passed by the Assessing Authority by filing an appeal before the appellate authority. In pursuance thereto, the appellant filed an appeal before the Deputy Excise and Taxation Commissioner (Appeals) [DETC(A)]. The DETC(A) vide order dated 27.11.2013 (Annexure A-2) upheld the assessment order, Annexure A-1, and dismissed the appeal. Feeling aggrieved by the order, Annexure A-2, the appellant filed an appeal on 25.4.2015 (Annexure A-3) before the Tribunal. The Tribunal vide order dated 21.9.2015 ( .....

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gatjit Sugar Mills Co. Ltd. v. State of Punjab (supra) on the ground that the Supreme Court did not consider the provisions of the Punjab Sugarcane (Regulation of Purchase and Supply) Act, 1953. Nor we are entitled to ignore this judgment on the basis of the judgment of the Supreme Court in Gobind Sugar Mills Ltd. v. State of Bihar (supra) as in M/s Jagatjit Sugar Mills Co. Ltd. v. State of Punjab (supra) the Supreme Court considered the very provisions that fall for our consideration. In Gobind .....

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v. State of Bihar (supra) expressly provides that a part of the amount of purchase tax collected under subsection (3) is to be utilized for the purpose of the Board and the Council as grant but did not indicate that the entirety of this collection was solely earmarked for the purpose of expenditure of the Board or the Council. Such a provision is absent in the enactments before us. Infact, the statement of object and reasons of the Punjab Sugarcane (Regulation of Purchase and Supply) Act, 1953 .....

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lopment work in the areas supplying cane to sugar factories with the result that the factories are not getting cane of good quality. The Bill is being introduced in order to provide for a rational distribution of sugarcane to factories for its development on organized scientific lines making adequate funds available after imposing a tax on sugarcane purchases by factories, to protect the interests of cane growers and of the Industry and to put the new Act permanently on the Statute Books (vide P .....

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