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1 - 4 of 4 (0.27 seconds)Section 56 in Delhi Sales Tax Act, 1975 [Entire Act]
Tata Engineering And Locomotive ... vs Assistant Commissioner Of Commercial ... on 24 February, 1967
In Tata Engineering and Locomotive Co. Ltd. v. Assistant Commissioner of Commercial Taxes , the Supreme Court has explained the law in this regard and remanded the matter for fresh assessment by the Assistant Commissioner. The Supreme Court held : "Another serious infirmity in the order of the Assistant Commissioner was (a matter which even the Advocate-General quite fairly had to concede) that instead of looking into each transaction in order to find out whether a completed contract of sale had taken place which could be brought to tax only if the movement of vehicles from Jamshedpur had been occasioned under a convenant or incident of that contract the Assistant Commissioner based his order on mere generalities. It has been suggested that all the transactions were of similar nature and the appellant's representative had himself submitted that a specimen transaction alone need be examined. In our judgment this was a wholly wrong procedure to follow and the Assistant Commissioner, on whom the duty lay of assessing the tax in accordance with law, was bound to examine each individual transaction and then decide whether it constituted an inter-State sale exigible to tax under the provisions of the Act."
Section 4 in Delhi Sales Tax Act, 1975 [Entire Act]
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