M/s. As such Delhi High Court judgment holds the field. Before :- Deepak Gupta and Aniruddha Bose, JJ. Decoding the New Rules of Penalty Shoot-out: Faceless Penalty Scheme 2021!! 2217 OF 2011 COMMERCIAL TAXES OFFICER …APPELLANT VERSUS M/S. Consequently, both these circulars are found to be ultra vires and are hereby quashed. The dispute relating to the other three appeals are not identical, but the question of law being the same in all these appeals, we shall avoid narrating in detail the sequence of events which led to filing of the said appeals, except to the extent such narration is necessary for understanding the scope of these appeals. There are over 25 commercial tax officer careers waiting for you to apply! 9. Versus. 34 Commercial Tax Officer jobs available on Indeed.com. When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce. Supreme Court, 12-03-1997. Duration of transit.-(1) Goods are deemed to be in course of transit from the time when they are delivered to a carrier or other bailee for the purpose of transmission to the buyer, until the buyer or his agent in that behalf takes delivery of them from such carrier or other bailee. We shall narrate the factual context of Civil Appeal No.2217 of 2011, before we address the legal issue involved in these appeals, treating this to be the lead case. There is no specific provision in the Sales Tax Act, either under the RST Act or under the CST Act, empowering the Commissioner to issue such circulars, as against such powers conferred under section 119 of the Income Tax Act on the Central Board of Direct Taxes. Ltd Vs Commercial Tax Officer (Madras High Court) Hon;b;e High Court held that ‘online booking charges’ charged by a Cinema Hall Owner besides the “cost of ticket” for entry into the cinema hall and enjoy the entertainment in the form of a movie, is not part of taxable receipt by the Cinema Owner for the purposes of the Tamil Nadu Entertainment Tax Act, 1939. (quoted from the order annexed to the paper book). Therefore, the aforesaid circulars issued by the Commissioner aforesaid on 15.4.1998 (S. No. The Board sustained the view of the Deputy Commissioner (Appeals) in a composite order. 27 Apr 2020. Dutt, Advocates. These were not referred to in the orders of the Tax Assessment Officer. 5. 27.4.2020. of Posts : Pay Scale (As per Revised Pay Scales) Average Total emoluments : 1. If a dealer claims that the had not obtained the delivery of goods, the burden of proving that the goods really remained with the carrier from the date of their arrival till the date of their clearance is on the dealer. Even section 119 of the Income Tax Act, which empowers the highest administrative body under the Act, namely CBDT, by way of its proviso restricts and provides that no such order, instruction or direction shall be issued so as to require any Income Tax authority to make a particular assessment or dispose of a particular case in a particular manner and such orders or instructions shall also not interfere with the discretion of the Commissioner (Appeals) in exercise of its appellate functions. Claim of benefit under Section 6(2) of the 1956 Act was rejected and tax along with interest and penalty was imposed under the State Act by Commercial Tax Officer, Anti-Evasion Circle-I, Kota after a survey by two orders, both dated 11th December, 1997. The petitioner (Walchandnagar Industries Limited), was asked by the respondent to appear before him. *VELLANKI FRAME WORKS VERSUS THE COMMERCIAL TAX OFFICER, VISAKHAPATNAM* Explanation 2 - Where the movement of goods commences and terminates in the same State it shall not be deemed to be a movement of goods from one State to another by reason merely of the fact that in the course of such movement the goods pass through the territory of any other State. In fact, the very power to issue such circulars by the learned Commissioner giving a particular interpretation of law purportedly binding on all the assessing authorities is doubtful. NAME OF THE POST : No. and the other of the Delhi High Court in the case of Arjan Dass Gupta and Brothers v. Commissioner of Sales Tax, Delhi Administration (1980) 45 STC 52 (Delhi). The total number of vacancies is 355. "51. 14. It is, therefore, directed that all the assessing authorities should specifically examine the nature of transactions before granting benefit under the said section. Revenue's case is that after importing these goods into Rajasthan, sale was effected through bilty (transport receipt) on obtaining separate orders. The State Trading Corporation has been assessed to sales tax by the Commercial Tax Officer, Vishakhapatnam and a demand has been made upon it. 2. Versus COMMISSIONER OF INCOME TAX, CALICUT & ANR. [(2) Notwithstanding anything contained in sub-section (1) or sub-section (1A), where a sale of any goods in the course of inter-State trade or commerce has either occasioned the movement of such goods from one State to another or has been effected by a transfer of documents of title to such goods during their movement from one State to another, any subsequent sale during such movement effected by a transfer of documents of title to such goods, - It was also clarified that the Railways or Roadways usually impose conditions of delivery of goods transported by them at the destination within 10 days and the consignee is required to check up with such transporting agency as to the arrival of the goods. Sometime thereafter, the Sales Tax Appellate Tribunal by its order dated August 5, 1974 passed in T.A. 12. On the aspect of what would be implication of the expression `delivery' in Section 3(b) of the 1956 Act, it was, inter-alia, held:-, "10.......Normally, when the goods are carried by a carrier from one State to another, the delivery is taken by the importer immediately after the goods land in the importing State. 10. Section 3, 5 of the Central Sales Tax Act and Section 2 of the Customs Act. In such circumstances fixing of timeframe by order of the Tax Administration of the State in our opinion would be impermissible. In the judgment under appeal, the Rajasthan High Court, however, disagreed with this view of the Delhi High Court relying on the case of Guljag Industries Limited (supra), in which three appeals were dealt with in a common judgment. (ii) the United Nations or any other similar international body, entitled to privileges under any convention to which India is a party or under any law for the time being in force; or No. D/d. In the two appeals in which the respondent is Bombay Machinery Stores, sales pertained to financial years before the circulars came into subsistence. 15. *Sub: What is high seas Sale under the Central Sales -tax Act as well as Customs Act and who is an importer- Landmark decision *, The Apex court in the above matter was dealing with a situation where the appellant had sold goods on High seas basis and after having sold the goods , cleared the goods by filing the Bill of entry in its name and thereafter raised a Debit note on the party to whom goods were said to have been sold on high seas basis and on these facts it was claimed that the said transaction was a transaction of high seas sale and was not liable for sales-tax whereas the Commercial Tax officer denied to consider the transaction as that of high seas sale and considered the same as Inter-state sale liable for Sales-tax though Form C benefit was allowed subject to filing Form C. The appellant in this case directly approached the writ court against the Show Cause notice and the high court held against the assessee. This argument can be countered on the basis of the well settled proposition of "constructive delivery". The tax fixation authorities directed application of the State Act treating the transactions to be local sales. 1132A : CCT Circular F.11(3) CST/Tax/CCT/61 dated 15.04.1998 These goods had reached the godown of the transport company on 25th July, 2001. The State Trading Corporation Of India Ltd. & Others Vs. The following are ranks of the officers working in the Income Tax Department of Ministry of Finance (India).Officers are appointed from two different recruiting agencies. In such circumstances we do not think the decision of the High Court requires any interference. If the dealer fails to furnish this proof, then the assessing authority would be justified in concluding that the dealer had himself taken physical delivery of the goods from the carrier and thereby disallowing his claim of exemption under S. 6(2), CST Act. The Tax Board, while deciding the issue in favour of revenue, referred to the aforesaid two circulars in upholding the concept of constructive delivery. Sl. 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Gurumurthy in for allegedly defaming Judges. The Dehradun Chartered Accountants Society Vs Union of India & CBDT, M/s Wholesale Cloth Merchant Association, New Cloth Market, Kota. 10000 of 2017, Civil Appeal No. Also, ACTO is the procurator for tax reforms bridging between the tax department and the trade community. Aniruddha Bose, J. Before the High Court, the revenue authorities has relied on section 51 of the Sale of Goods Act, 1930 (hereinafter referred to as the "1930 Act"). For the Appellant :- Milind Kumar, Advocate. The contents of this document are solely for informational purpose. … The Delhi High Court had held that Explanation I to S. 3(b) of the CST Act, 1956 did not permit the dealer to expand the movement of goods beyond the time of physical landing of the goods in the Union Territory of Delhi. We are of the view that the interpretation of the Division Bench of the Delhi High Court given in the case of Arjan Dass Gupta does not lays down correct position of law. There is no concept of constructive delivery either express or implied in the said provision. ACTO is the first-level field officer. - All these four appeals are being dealt with by this judgment as they all involve adjudication on a common question of law arising out of sections 3 and 6 of the Central Sales Tax Act, 1956 (1956 Act), which was operational at the material point of time. Provided that no such subsequent sale shall be exempt from tax under this sub-section unless the dealer effecting the sale furnishes to the prescribed authority in the prescribed manner and within the prescribed time or within such further time as that authority may, for sufficient cause, permit,- 2220 of 2011, Civil Appeal No. "12. Looking to the facts and circumstances of each case, the doctrine of constructive delivery should be invoked and action be taken accordingly. (b) any consular or diplomatic agent of any mission, the United Nations or other body referred to in sub-clause (i) or sub-clause (ii) of clause (a), purchases any goods for himself or for the purposes of such mission, United Nations or other body, then, the Central Government may, by notification in the Official Gazette, exempt, subject to such conditions as may be specified in the notification, the tax payable on the sale of such goods under this Act." Therefore, this court cannot countenance the issuance of such circulars by the Commissioner of Sales Tax, which unduly fetter with the quasi-judicial discretion of the assessing authorities, who are expected in law to give their findings of fact and interpret the statutory law in their own quasi-judicial discretion in accordance with the law as interpreted by the Supreme Court or jurisdictional High Court. As per the aforesaid circulars, retention of goods by the transporter beyond the time stipulated therein (being 30 days as per the later circular) would imply that constructive delivery of the goods has been made by the transporter to the consignee. *Forum-Supreme Court of India* Civil Appeal No. Considering these commercial facts, it is difficult to accede to the retailer's contention that the movement of goods continues even if the goods have landed in Delhi only because the importer has transferred the documents of title to the purchasing retailers and such retailers take delivery from the railways at a subsequent time. As you are aware of the fact that to avoid multiple taxation of goods sold by transfer of documents of title to the goods in their single movement from one State-to another, provisions for exemption of such transaction are embodied in S. 6(2), CST Act, 1956. On the part of the State, barring retention of the goods in the transporters' godown at the destination point for a long period of time, default on no other count by the assesses has been asserted. The High Court, following the judgment in the case of Bombay Machinery Store (which we are treating as the lead case in this judgment), quashed the orders of the statutory authorities in both the appeals and also invalidated the two circulars. Party Name: . Commercial Taxes Officer - Appellant. [(1A) A dealer shall be liable to pay tax under this Act on a sale of any goods effected by him in the course of inter-State trade or commerce notwithstanding that no tax would have been leviable (whether on the seller or the purchaser) under the sales tax law of the appropriate State if that sale had taken place inside that State.] (5) When goods are delivered to a ship chartered by the buyer, it is a question depending on the circumstances of the particular case, whether they are in the possession of the master as a carrier or as agent of the buyer. (a) a certificate duly filled and signed by the registered dealer from whom the goods were purchased containing the prescribed particulars in a prescribed form obtained from the prescribed authority; and Civil Appeal No. That fiction is that the movement of goods, from one State to another shall terminate, where the good have been delivered to a carrier for transmission, at the time of when delivery is taken from such carrier. *VELLANKI FRAME WORKS VERSUS THE COMMERCIAL TAX OFFICER, VISAKHAPATNAM* *Forum-Supreme Court of India* *Date-13th January,2021* *Sub: What is high seas Sale under the Central Sales -tax Act as well as Customs Act and who is an importer- Landmark decision * (Central), Jaipur (Rajasthan), Unnikrishnan V S Vs. Income Tax Officer (ITAT Mumbai). The transporters, whether Railways or Roadways, impose condition of delivery of goods transported through them at the destination usually within ten days and the consignee is required to check up with such transporting agency as to the arrival of the goods. The definition of "dealer' in s. 2(g) of the Act is in the following terms : [Provided that a dealer shall not be liable to pay tax under this Act on any sale of goods which, in accordance with the provisions of sub-section (3) of section 5 is a sale in the course of export of those goods out of the territory of India.] (2) If the buyer or his agent in that behalf obtains delivery of the goods before their arrival at the appointed destination, the transit is at an end. *, *This is undoubtedly a landmark judgement which will be helpful in interpretation under the Customs Act and the GST Laws* No part of this document should be distributed or copied (except for personal, non-commercial use) without express written permission of itatonline.org. DEPUTY COMMERCIAL TAX OFFICER & ANOTHER, [2002] 125 STC 500, and keeping in mind the object of Section 7-A of the Act, as amended, as observed in STATE OF TAMIL NADU v. M.K. Commercial Tax Officer: 1. *Date-13th January,2021* Required fields are marked *. For the Respondent :- P.V. Thus, normally, the landing of the goods in the importing State and the delivery of the goods are almost simultaneous acts, although technically there will be some hiatus between the two. The Tax Administration Authorities cannot give their own interpretation to legislative provisions on the basis of their own perception of trade practise. (a) occasions the movement of goods from one State to another; or The Commercial Tax Officer, Visakhapatnam And Others Judgment Dated 26-07-1963 of Supreme Court of India having citation (1964) 4 SCR 99 , (1963) 33 COMPCAS 1057 (SC) , AIR 1963 SC 1811 , 1963 (33) CC 1057 , include bench Judge HON'BLE CHIEF JUSTICE MR. B.P. Versus COMMISSIONER OF INCOME TAX, CALICUT & ANR. In our opinion, however, such construction would not be proper to interpret the provisions of Section 3 of the 1956 Act. (b) if the subsequent sale is made - These were brought against bilty and the documents were transferred to the same firm on 4th September, 2001. DASHON'BLE MR. It may be argued that in view of the Explanation I to Section 3 of the CST Act, 1956, inter-State movement of goods continues until the consignee obtains physical delivery of goods from the carrier, after arrival of these goods at the destination. The appeals are dismissed. 4. 10001 of 2017. Petitioner had addressed to the Respondent requesting for exemption to appear because of the pandemic situation. Sameer Jabbar Mulani Vs ITO Ward 1 Pandharpur After that date, the assessee was deemed to have had taken constructive delivery of goods and sale beyond that period within the State of Rajasthan was held to be local sales and subjected to sales tax under the State Law. THE MAVILAYI SERVICE COOPERATIVE BANK LTD. & ORS. Central Sales Tax Act, 1956 Sections 3 and 6 Sale Of Goods Act, 1930 Section 51 Rajasthan Sales Tax Act, 1954 - Transfer of documents of title were effected subsequent to goods reaching location within destination State - When goods are delivered to carrier for transmission movement of goods would be deemed to commence at time when goods are delivered to carrier and shall terminate at time when delivery is taken from such carrier - Said provision does not qualify term `delivery' with any timeframe within which such delivery shall have to take place - In such circumstances fixing of timeframe by order of Tax Administration of State is impermissible. (3) If, after the arrival of the goods at the appointed destination, the carrier or other bailee acknowledges to the buyer or his agent that he holds the goods on his behalf and continues in possession of them as bailee for the buyer or his agent, the transit is at an end and it is immaterial that a further destination for the goods may have been indicated by the buyer. In Civil Appeal No.2220 of 2011, incidences of sale relate to different dates between 24th March, 1994 and 30th January, 1995. In such a situation, the transit status of the goods would stand terminated and the deeming provision in first explanation to Section 3 of the 1956 Act conceiving the time-point of delivery as termination of movement shall cease to operate. Bombay Machinery Store - Respondent. If, after the landing of the goods in Delhi, the railway receipts are endorsed one after another to ten persons and the delivery is taken by the tenth person, say after three months, the movement of goods would on the dealer's interpretation artificially continue for three months after the landing of the goods in Delhi." This order was challenged by the revenue by filing two revision petitions before the High Court, as two appeals were disposed of by the Board by its order dated 24.11.2004. VENKATARAMIAH, E.S. [(3) Notwithstanding anything contained in this Act, if - (a) any official or personnel of - Civil Appeal No.10000 of 2017 and Civil Appeal No. A sale or purchase of goods shall be deemed to take place in the course of inter-State trade or commerce if the sale or purchase- (b) is effected by a transfer of documents of title to the goods during their movement from one State to another. There is no material to suggest such an acknowledgment was made by the independent transporter in these appeals. They have requested for increasing this limit. In Civil Appeal No. Commissioner: 1: Cadre Post : 2: Spl.Commissioner New commercial tax officer careers are added daily on SimplyHired.com. A division bench to whom an appeal was taken confirmed the above judgment (Deputy Commercial Tax Officer, Triplicane Division, Madras v. The Cosmopolitan Club ('). The material fact to be looked into by the assessing authorities while granting benefit of Section 6(2) of the CST Act relate to the termination of the movement of goods in the inter-State transactions. Former US Police officer charged for shooting Dead unarmed Black man in 2017; Supermarket run by Acid attack Survivors opens in Mumbai; HC grants Anticipatory Bail to Accused on account of delay in FIR 'English only way to uplift poor', says Andhra Pradesh Govt; SC disagrees The Commercial Tax Officer and others). (6) Where the carrier or other bailee wrongfully refuses to deliver the goods to the buyer or his agent in that behalf, the transit is deemed to be at an end. 331 of 1973 and 3 of 1974 upheld the assessment made under similar circumstances by the Commercial Tax Officer, Vijayawada, on the turnover of M/s. Any connected applications shall also stand disposed of. Section 51 of the 1930 Act reads: -. The question is as to whether as a condition of giving the benefit of Section 6(2) of the said Act, the tax authorities can impose a limit or timeframe within which delivery of the respective goods has to be taken from a carrier when the goods are delivered to a carrier for transmission in course of inter-state sale. Civil Appeal No.2220 of 2011 relates to the same firm but for the assessment year 1994-95. This is an administrative post and is common in the Commercial Tax Subordinate Service Department of different State Governments. Liability to tax on inter-State sales.- [(1)] Subject to the other provisions contained in this Act, every dealer shall, with effect from such date as the Central Government may, by notification in the Official Gazette, appoint, not being earlier than thirty days from the date of such notification, be liable to pay tax under this Act on all sales [of goods other than electrical energy] effected by him in the course of inter-State trade or commerce during any year on and from the date so notified: This was made clear in the case of Walchandnagar Industries Limited Vs Commercial Tax Officer (Andhra Pradesh) Facts of the Case. These circulars sought to impose a time limit on retention of goods in the carrier's godown, beyond which time the revenue was to treat obtaining of constructive delivery of the goods involved. Provided further that it shall not be necessary to furnish the declaration or the certificate referred to in clause (b) of the preceding proviso in respect of a subsequent sale of goods if,- As per legal position, `transit' gets over as soon as a reasonable time elapses for the consignee to elect whether he would take the goods away or leave them in the transporters premises, because at the conclusion of reasonable time there is deemed to be a constructive delivery of goods from the transporters to the consignee. It is found that trade is often claiming large exemptions under this provision, particularly in respect of paper, dyes and chemicals, etc. PETITIONER: Mc DOWELL & COMPANY LIMITED Vs. RESPONDENT: THE COMMERCIAL TAX OFFICER DATE OF JUDGMENT17/04/1985 BENCH: REDDY, O. CHINNAPPA (J) BENCH: REDDY, O. CHINNAPPA (J) MISRA RANGNATH CHANDRACHUD, Y.V. It is understood that Special Leave Petition is pending in the Supreme Court on the issue but there is no stay. It is therefore, enjoined upon the assessing authorities that in future they should not grant the benefit of exemption under S. 6(2), CST Act, simply on furnishing of the Form E-I/E-II and C Form. Gazetted officers are appointed from Indian Revenue Service (Income Tax) of Union Public Service Commission while non-gazetted officers are recruited by Staff Selection Commission 10001 of 2017 relate to another assessee, Unicolour Chemicals Company. Unnikrishnan V S Vs. Income Tax Officer (ITAT Mumbai) The Dehradun Chartered Accountants Society Vs Union of India & CBDT; Vellanki Frame Works Vs The Commercial Tax officer Vishakhapatnam; THE MAVILAYI SERVICE COOPERATIVE BANK LTD. & ORS. ((CJ) DESAI, D.A. In this set of appeals we have already indicated that transfer of documents of title were effected subsequent to the goods reaching the location within destination State. Sub-clause (1) of the said provision specifies when the goods shall be deemed to be in course of transit and sub-clause (3) thereof lays down the conditions for termination of transit. 13. This order was sustained by the Deputy Commissioner (Appeals) and the order of the Tax Board also went against Unicolour. For these reasons, we do not want to interfere with the judgments of the High Court in these four appeals. A legal fiction is created in first explanation to that Section. 8. ITO as the Income Tax Officer is commonly known, is one of the feared name in India as there are so many defaulters of income tax in our country. The appellant Company is engaged in the business of leasing and fleet management of the motor vehicles and resale of used motor vehicles. The salary on Commercial Tax Officer post may differ from state to state as per the implemented pay … 3. Nos. For such sales, they obtained the benefit of exemption under Section 6(2) of the 1956 Act. If taking delivery is the test of termination of movement and not the landing of the goods in an importing State, Explanation 1 to section 3(b) of the Central Sales Tax Act would lead to anomalous results. 
Ramesh Patodia The High Court under the judgment which is assailed in Civil Appeal No.2217 of 2011 rightly held that there is no place for any intendment in taxing statutes. But when the goods are delivered to a carrier for transmission, first explanation to Section 3 of the 1956 Act specifies that movement of the goods would be deemed to commence at the time when goods are delivered to a carrier and shall terminate at the time when delivery is taken from such carrier. 6. We, accordingly, shall test the revenue's case including the question of legality of the said two circulars in the context of the provisions of Sections 3 and 6 of the 1956 Act. BOMBAY MACHINERY STORE …RESPONDENT WITH CIVIL APPEAL NO. On these facts the appeal was dismissed. Any sale by the consignee thereafter will be local sale and benefit of Section 6(2) will not be available. The State of Tamil Nadu represented by the Commercial Tax Officer, Chennai Judgment Dated 01-12-2008 of High Court of Judicature at Madras having citation LQ 2008 HC 12100, include bench Judge HON'BLE MRS. JUSTICE PRABHA SRIDEVANHON'BLE MR. JUSTICE K.K. That condition is an acknowledgment to the buyer or his agent by the carrier that he holds the goods on his behalf. In law, there can also be bailment without contract. SINHAHON'BLE MR. JUSTICE S.K. Deputy Commissioner (Admn) should ensure that, while ensuring the State revenue, no harassment shall be caused to the dealers by enthusiastic assessing authorities while determining the end of transit." He is responsible for the compilation of monthly demand,collection and balance statement. (a) the sale or purchase of such goods is, under the sales tax law of the appropriate State exempt from tax generally or is subject to tax generally at a rate which is lower than four per cent. The Income Tax Officer IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 03.10.2019 CORAM : THE HON'BLE DR.VINEET KOTHARI, ACTING CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE C.SARAVANAN Tax Case (Appeal) No.736 of 2019 C.Jayantilal Proprietor, Sha Kantilal Jayantilal No.41/7, Strotten Muthiah Mudali Street Chennai – 600 079. The candidates will be selected on the basis of performance in written test and/or interview. Neither the author nor itatonline.org and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document nor for any actions taken in reliance thereon. These circulars read :-, "S. No. While due care has been taken in preparing this document, the existence of mistakes and omissions herein is not ruled out. In view of this, it was desired by the above referred circular that the AAs should ascertain the fact that whether the goods remained with the transporter beyond reasonable time.

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