Indian Kanoon - Search engine for Indian Law

1. In these three writ petitions the petitioner - M/s. McDowell and Company Limited, questions the final annual assessment orders in G.I. Nos. 27/78-79(CST), 27/79-80 (CST) and 27/80-81 (CST) dated August 21, 1995 of Commercial Tax Officer for the assessment years 1978-79, 1979-80 and 1980-81 under the Central Sales Tax Act. These assessments are said to have been made pursuant to the directions of the Sales Tax Appellate Tribunal in its order in T.A. Nos. 672, 673 and 674 of 1987 dated January 31, 1990 as modified by this Court by an order dated December 7, 1994 in T.R.C. Nos. 260, 263 and 264 of 1990 and W.P. Nos. 16685, 16686 and 16687 of 1994. The petitioner contends that the said order of this Court dated December 7, 1994 was not complied with in making the impugned assessment orders. The petitioner submits that though in respect of the transactions in question the Tribunal in its order dated January 31, 1990 required the assessing authority to inquire as to whether they are inter-State sales or intra-State sales, this Court in its order dated December 7, 1994 set aside that direction observing that the learned Government Pleader himself fairly conceded that the said direction could not be supported in view of the fact that both the Revenue as well as the petitioner-assessee proceeded on the premise that the transactions in question were inter-State sales as the sales occasioned the movement of the goods from the State of Andhra Pradesh to the State of Bombay or Madras, as the case may be and therefore it was not open to the Tribunal to direct the assessing authority to consider whether the transactions amounted to intra-State sales. In spite of this Court setting aside that direction of the Tribunal, the respondent herein in the impugned assessment orders proceeded to consider the said question. When confronted with this position, the learned Special Government Pleader for Taxes accepts that the respondent acted contrary to the order of this Court.