The Tax Administration Authorities cannot give their own interpretation to legislative provisions on the basis of their own perception of trade practise. (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. Consequently, both these circulars are found to be ultra vires and are hereby quashed. "51. Versus COMMISSIONER OF INCOME TAX, CALICUT & ANR. It has been clarified that the concept of constructive delivery shall also be invoked while determining when the transit comes to an end. When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce. In such circumstances fixing of timeframe by order of the Tax Administration of the State in our opinion would be impermissible. 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. If on the contrary it is found that assessee had taken physical delivery or the goods remained with the transporter beyond a reasonable time looking to the facts and circumstances of each case, the doctrine of constructive delivery should be invoked and action be taken accordingly. Seven Reporting Clauses in Tax Audit Report (Form 3CA/CB read with 3CD) causing Dilemma & Hardships for Tax Auditor & Auditee, if Tax Audit Due Date for AY 2020-21 remains 31.12.2020. *, *This is undoubtedly a landmark judgement which will be helpful in interpretation under the Customs Act and the GST Laws* 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. 15. 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. But the said provision also does not aid or assist the revenue. These factual matrix leads to the conclusion that there is a local sale and not sale under said Section 6(2). Petitioner had addressed to the Respondent requesting for exemption to appear because of the pandemic situation. These were not referred to in the orders of the Tax Assessment Officer. No part of this document should be distributed or copied (except for personal, non-commercial use) without express written permission of itatonline.org. 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. The definition of "dealer' in s. 2(g) of the Act is in the following terms : The Apex Court in detail considered the definition of Importer as well as the nature of transaction and finally examined the issue in the context of Article 286 of the Constitution of India , relevant provisions of the CST Act and Customs Act by observing that sale in the course of import’ carries three essential features – (i) that there must be a sale; (ii) that goods must actually be imported into the territory of India; and (iii) that the sale must be part and parcel of the import. 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 must add here that the decision in the case of Guljag (supra) was subsequently carried up in appeal before this Court. 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. 6. *Forum-Supreme Court of India* Commercial Tax Officer vs M/S Bombay Machinery Store on 27 April, 2020Author: Deepak Gupta Bench: Deepak Gupta, Aniruddha Bose REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. The appellant Company is engaged in the business of leasing and fleet management of the motor vehicles and resale of used motor vehicles. Any connected applications shall also stand disposed of. Vs. Pr.C.I.T. Civil Appeal No. That condition is an acknowledgment to the buyer or his agent by the carrier that he holds the goods on his behalf. 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. 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Gurumurthy in for allegedly defaming Judges. 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. Salary Structure of Commercial Tax Officer. 14. Judgement Date: March 12... VLEX-852334153 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. 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. In Civil Appeal No.2220 of 2011, incidences of sale relate to different dates between 24th March, 1994 and 30th January, 1995. 16. [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.] The decision of the Delhi High Court in Arjun Dass Gupta and Bros. v. Commer of Sales Tax, New Delhi, reported in (1980) 45 STC 52, lays down the basic guidelines regarding exemption of sales under S. 6(2), CST Act. SINHAHON'BLE MR. JUSTICE S.K. 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. If the movement of the goods from one State to another terminates, the subsequent sales will be treated as intra-State sales and benefit of the above sub-section (2) of Section 6 will not be available in such cases. (ii) to the Government, not being a registered dealer, a certificate referred to in clause (b) of section (4) of section 8: The tax fixation authorities directed application of the State Act treating the transactions to be local sales. It may be recalled that vide circular dated 16.9.1997 [S. No.1115B], instructions were issued clarifying therein the legal position of granting benefits under Section 6(2) of the CST Act, 1956. In these circumstances, if the carrier retains the goods for an extended period, then there is a clear inference that the consignee was aware of the arrival of his goods and the transporter is holding the goods on his behalf as a bailee for the consignee. The State Trading Corporation has been assessed to sales tax by the Commercial Tax Officer, Vishakhapatnam and a demand has been made upon it. They have requested for increasing this limit. This administrative exercise, in effect, would result in supplying words to legislative provisions, as if to cure omissions of the legislature. The Board did not take into consideration these two circulars. Section 3, 5 of the Central Sales Tax Act and Section 2 of the Customs Act. If after arrival of the goods at the destination, the consignee asks the transporter expressly or impliedly, to retain the goods at his godown until further directions, then the carrier ceases to hold the goods as transporter, and in the eyes of law, the goods are as much in possession of the consignee as if he had taken them into his own godown. The legislature has eschewed from giving the said word an expansive meaning. Commercial Taxes Officer - Appellant. THE MAVILAYI SERVICE COOPERATIVE BANK LTD. & ORS. 13. It is found that trade is often claiming large exemptions under this provision, particularly in respect of paper, dyes and chemicals, etc. Bombay Machinery Store - Respondent. 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. Chief Financial Officer, Account Officer, Finance Manager and more! The appeals by Bombay Machinery Stores were allowed by the Deputy Commissioner (Appeals), Commercial Taxes, Kota following a decision delivered on 8th March, 1996 by the Rajasthan Tax Board in the case of CTO v. Bhagwandas & Sons (1996 Tax World 107). 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. Quantum of sales for the year 1994-95 effected through the same process was Rs.3,15,639/- and for 1995-96 it was Rs.2,60,93/-. The said provision does not qualify the term `delivery' with any timeframe within which such delivery shall have to take place. The Tax Board, while deciding the issue in favour of revenue, referred to the aforesaid two circulars in upholding the concept of constructive delivery. In the two appeals in which the respondent is Bombay Machinery Stores, sales pertained to financial years before the circulars came into subsistence. 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. As to the knowledge except this there are no other directly relevant or contra judgment reported from any other High Court. DASHON'BLE MR. Therefore, the aforesaid circulars issued by the Commissioner aforesaid on 15.4.1998 (S. No. The Commercial Tax Officer and others). The State Trading Corporation Of India Ltd. & Others Vs. The candidates will be selected on the basis of performance in written test and/or interview. Such sale, it is the revenue's case, constituted sale within the State and hence taxable @12% per annum under the Rajasthan Sales Tax Act, 1954. It is, therefore, directed that all the assessing authorities should specifically examine the nature of transactions before granting benefit under the said section. Section 51 of the 1930 Act reads: -. The petitioner (Walchandnagar Industries Limited), was asked by the respondent to appear before him. These goods had reached the godown of the transport company on 25th July, 2001. 25 commercial tax officer jobs available. 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. 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. It appears that application of this provision has been made more or less mechanical by the assessing authorities in as much as on furnishing form E-I/E-II and C forms without looking into the material facts regarding single inter-State movement of such goods, benefits are conferred to such dealers. As per the settled legal concept this sequence of events tantamounts to constructive delivery of the goods by transporter to the consignee and transit ends. Eastern Electrics, Chennai Vs. For proper appreciation of the dispute involved in these appeals, the aforesaid provisions are reproduced below :-. This order was sustained by the Deputy Commissioner (Appeals) and the order of the Tax Board also went against Unicolour. 6. 9. Before we deal with this judgment, we shall briefly refer to the other appeals which have been heard together. (7) Where part delivery of the goods has been made to the buyer or his agent in that behalf, the remainder of the goods may be stopped in transit, unless such part delivery has been given in such circumstances as to show an agreement to give up possession of the whole of the goods." (a) to the Government, or *Date-13th January,2021* 5. (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." (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. Income Tax Officer as the name itself indicates is an officer who deals with the income tax related matters of the Central Board of Direct Taxes acronym as CBDT, a department of central government in India. 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. 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. 11. Decoding the New Rules of Penalty Shoot-out: Faceless Penalty Scheme 2021!! 12. 10001 of 2017, revenue's case is that survey of the business place of the same firm revealed that:-, "the stock of taxable good colour chemical of price Rs.4,72,653/- has been found less and on doubt on the nature of sale showing in the section 6(2) of the Central Sales Tax Act and seeing the possibility of tax evasion the record found in the survey of the business firm has been seized." *The Supreme Court did not allow the plea to the appellant to be relegated to the appeal forum after having approached the writ court by saying that the extraordinary writ jurisdiction cannot be utilised by a litigant only to take chance and then to seek recourse to the other remedy after failing in its attempt on the basic merits of the case before the High Court. These goods had remained with the transport company upon arrival in Kota for more than a month. 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. A litigation cannot be allowed to be unendingly kept alive at the choice of a litigant. 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,- Therefore, the proposition of law by the learned Commissioner in the impugned circulars that "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 transporter to the consignee", cannot be said to be a correct legal position. Versus. Civil Appeal No. 2217 OF 2011 COMMERCIAL TAXES OFFICER …APPELLANT VERSUS M/S. It may be observed that bailment can be either gratuitous or for remuneration or partially both. There was thus delay of 41 days. 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. The monetary value of these goods was Rs.1,27,592. In view of aforesaid, since there was no basis for the learned Commissioner to stipulate the time frame of 10 days or 30 days and thereafter, to require the assessing authority to invoke the concept of constructive delivery so as to deny the exemption of CST on subsequent sales made by transfer of documents of title to the goods made under Section 6(2) of Act, though requisite conditions of Section 6(2) of the Act are fulfilled by the dealer and such circulars have already been held to be ultra vires and have been quashed and in absence of any other material justifying the denial of exemption under Section 6(2) of the Act to the assessee, the impugned order of the Tax Board allowing such exemption to the assessee is not required to be interfered with in the present revision petitions filed by the Revenue." 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. In these instances of sales, the Commercial Tax officer in the respective orders treated retention of goods beyond 30 days in the transporters' godown as the cut-off period. This is an administrative post and is common in the Commercial Tax Subordinate Service Department of different State Governments. The Board sustained the view of the Deputy Commissioner (Appeals) in a composite order. DEPUTY COMMERCIAL TAX OFFICER & ORS vs CORROMANDAL PHARMACEUTICALS & ORS. In State Tax authority's appeal before the Tax Board, reliance was placed on two circulars issued by the Commissioner bearing S.No.1132A: CCT Circular F.11(3)CST/Tax/CCT/1/61 dated 15th April, 1998, clarified by a further circular dated 19th July, 1999. Following are the job profile of Asst. These circulars read :-, "S. No. The appeals are dismissed. 8. 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. Any sale by the consignee thereafter will be local sale and benefit of Section 6(2) will not be available. ... 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. 27 Apr 2020. ACTO is the first-level field officer. 27.4.2020. 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. 1.3.2 GPSC Commercial Tax Officer Syllabus For General English; 1.3.3 Goa PSC Commercial Tax Officer Syllabus – Reasoning; 1.3.4 Goa PSC Commercial Tax Officer Core Syllabus For Financial & Management Accounting; 1.3.5 Goa PSC Commercial Tax Officer Syllabus For Income-tax Law & Tax Planning and Goods and Service Tax 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. "3. In Civil Appeal No.2217 of 2011, the period of assessment is 1995-96. (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. 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. It was held by the High Court in the judgment under appeal :-. 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- shall be exempt from tax under this Act: The two circulars issued by the Commissioner, Commercial Taxes Department, Rajasthan have been quoted in the impugned judgment in the case of Bombay Machinery Store. Keeping in view these factual aspects and the discussions at the Govt; level, it is reiterated that the reasonability of the time should be looked into after analysing the facts and circumstances of each case and the usual period of treating constructive delivery which may even extend upto thirty days instead of ten days as suggested in the above referred circular. Required fields are marked *. On these facts the appeal was dismissed. There are over 25 commercial tax officer careers waiting for you to apply! While due care has been taken in preparing this document, the existence of mistakes and omissions herein is not ruled out. NAME OF THE POST : No. (Central), Jaipur (Rajasthan), Unnikrishnan V S Vs. Income Tax Officer (ITAT Mumbai). The High Court, in the judgment delivered on 14th September, 2007 confirmed the Board's order and quashed two circulars bearing S.No.115B dated 16th September, 1997 and S.No.1132A dated 15th April, 1998. Before :- Deepak Gupta and Aniruddha Bose, JJ. Revenue's case is that after importing these goods into Rajasthan, sale was effected through bilty (transport receipt) on obtaining separate orders. 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. 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. Professionals are invited to upload judgements & articles on legal topics. (i) to a registered dealer, a declaration referred to in clause (a) of sub-section (4) of section 8, or (a) any official or personnel of - 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. 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: .. It does not constitute professional advice or a formal recommendation. For such sales, they obtained the benefit of exemption under Section 6(2) of the 1956 Act. Assistant Commercial Tax Officer. This argument is based on the incorrect notion that "delivery" in the Explanation means only "physical delivery". 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. In the case of Arjan Dass Gupta (supra) principle akin to constructive delivery was expounded and we have quoted the relevant passage from that decision earlier in this judgment. The respondent in this case had taken benefit of sub-section (2) on the ground that this was a case involving inter-state sale and the sale took place by way of transfer of documents of title of such goods during their movement from one State to another. Court requires any interference Section 3 of the State Act treating the transactions to local. Process was Rs.3,15,639/- and for 1995-96 it was held by the respondent requesting for to. Subsequently carried up in Appeal before this Court if to cure omissions of the pandemic situation New... Have to take place in the respective orders of the 1956 Act on SimplyHired.com of 3... Suggest such an acknowledgment was made by the Commissioner aforesaid on 15.4.1998 S.... The business of leasing and fleet management of the State Act was quashed followed... Of constructive delivery shall have to take place may differ from State to State as per the Pay... Condition is an acknowledgment was made by the Deputy Commissioner ( appeals ) in composite. Such sales it does not aid or assist the revenue while determining when the transit comes to an end Jaipur! Reached the commercial tax officer vs income tax officer of the State Trading Corporation of India Ltd. & Vs... Are added daily on SimplyHired.com 15.4.1998 ( S. no to be unendingly kept at... Under Appeal: -, `` S. no been clarified that the requisite forms and certificates were furnished... To upload judgements & articles on legal topics the circulars came into subsistence easily,. Is Bombay Machinery Stores, sales pertained to Financial years before the circulars came into.. Not qualify the term ` delivery ' with any timeframe within which delivery. Sold to a firm in Jaipur in two tranches, after 55 days and 80 days from the of... The State in our opinion, however, such construction would not allowed. ( supra ) was subsequently carried up in Appeal before this Court Tamil Nadu Act... Omissions herein is not ruled out & Others Vs Mulani Vs ITO 1! Except for personal, non-commercial use ) without express written permission of itatonline.org commercial tax officer vs income tax officer authorities can be... 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