Supreme Court - Daily Orders
M/S Mrf Ltd. vs Asst.Commnr. Commercial Taxes . on 18 February, 2020
Bench: A.M. Khanwilkar, Dinesh Maheshwari
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IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 9591 OF 2011
M/S MRF LTD. Appellant(s)
VERSUS
ASST.COMMNR. COMMERCIAL TAXES & ORS. Respondent(s)
WITH
CIVIL APPEAL No. 9593 OP 2011
CIVIL APPEAL No. 9594 OF 2011
CIVIL APPEAL No. 9592 OF 2011
O R D E R
Heard learned counsel for the parties. For the nature of order that we propose to pass, it is unnecessary to dilate on the factual matrix of the case, which has led to the filing of present appeals.
Suffice it to observe that the High Court of Calcutta, on 07.06.2007, dismissed the writ petition filed by the appellant(s) wherein the issue raised was limited to allowing the claim of the appellant(s) in Signature Not Verified reference to the Additional Trade Discount. Digitally signed by ARJUN BISHT Date: 2020.02.20 20:39:17 IST Reason:
However, the High Court has adverted to the facts which were relevant to answer the claim regarding 2 turnover discount and decided the subject issue against the appellant on that basis. Besides this confusion committed by the High Court, the appellant(s) have now pointed out further documents, including the observation made by the revisional authority that the appellant(s) had made it well known to the concerned buyers about Additional Trade Discount in advance and there is contemporaneous record to support that claim.
In that case, even for the assessment year 1996-1997, in particular for period between October, 1996 to March, 1997, the assessing authority ought to have allowed the claim of the appellant(s) in regard to Additional Trade Discount.
As regards the subsequent Assessment Years i.e. 2000- 2001, 2001-2002 and 2002-2003, it is urged that there is evidence on record to clearly indicate that the appellant(s) had issued certificate as well as corresponded with the parties concerned and published price list incorporating the relevant fact as well as issued invoice(s) disclosing that the Additional Trade Discount is available and would be credited accordingly.
All these matters have not been analyzed by the Tribunal, in the first place. As a result, we deem it 3 appropriate to set aside the impugned judgment and order as well as the decision of the Tribunal and relegate the parties before the Appellate Tribunal to examine the claim of the appellant(s) only regarding Additional Trade Discount afresh.
The Appellate Tribunal may decide that issue on its own merits and in accordance with law after taking into account all the relevant facts, circumstances and evidence that may be produced by the parties. All questions on the issue of Additional Trade Discount alone are left open.
The appeals are disposed of in the above terms. Pending applications, if any, stand disposed of.
…...................J (A.M. KHANWILKAR) …...................J (DINESH MAHESHWARI) New Delhi February 18, 2020 4 ITEM NO.102 COURT NO.7 SECTION XVI S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Civil Appeal No(s). 9591/2011 M/S MRF LTD. Appellant(s) VERSUS ASST.COMMNR. COMMERCIAL TAXES . & ORS. Respondent(s) WITH C.A. No. 9593/2011 (XVI) C.A. No. 9594/2011 (XVI) C.A. No. 9592/2011 (XVI) Date : 18-02-2020 This appeal was called on for hearing today. CORAM :
HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI For Appellant(s) Mr. Tarun Gulati, Sr. Adv. Mr. S. Sukumaran, Adv.
Mr. Anand Sukumaran, Adv. Mr. Bhupesh Kumar Pathak, Adv. Ms. Meera Mathur, AOR For Respondent(s) Mr. Rakesh Dwivedi, Sr. Adv. Ms. Madhumita Bhattacharjee, AOR Ms. Srija Choudhary, Adv. Mr. Arya Tripathy, Adv.
UPON hearing the counsel the Court made the following O R D E R The appeals are disposed of in terms of the signed order.
Pending applications, if any, stand disposed of.
(DEEPAK SINGH) (VIDYA NEGI) COURT MASTER (SH) COURT MASTER (NSH)
[Signed order is placed on the file] 5