{"id":193073,"date":"1979-04-19T00:00:00","date_gmt":"1979-04-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/camphor-allied-products-ltd-vs-commissioner-of-sales-tax-on-19-april-1979"},"modified":"2018-09-04T18:13:42","modified_gmt":"2018-09-04T12:43:42","slug":"camphor-allied-products-ltd-vs-commissioner-of-sales-tax-on-19-april-1979","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/camphor-allied-products-ltd-vs-commissioner-of-sales-tax-on-19-april-1979","title":{"rendered":"Camphor &amp; Allied Products Ltd. vs Commissioner Of Sales Tax on 19 April, 1979"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">Camphor &amp; Allied Products Ltd. vs Commissioner Of Sales Tax on 19 April, 1979<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1979 44 STC 496 All<\/div>\n<div class=\"doc_author\">Author: C Singh<\/div>\n<div class=\"doc_bench\">Bench: C Singh<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>C.S.P. Singh, J.<\/p>\n<p>1. The point involved in this appeal is short. The assessee manufactures<br \/>\ncamphor, distilled turpentine oil, camphor oil, etc. It is registered as a<br \/>\ndealer under the U.P. Sales Tax Act and under the Central Sales Tax Act. It<br \/>\nsought the opinion of the Commissioner of Sales Tax regarding the rate of tax<br \/>\npayable by it on these sales under the Central Sales Tax Act. The Commissioner<br \/>\nof Sales Tax has taken the view that only questions arising under the U.P.<br \/>\nSales Tax Act can be referred and answered under Section 35. Thus, the only<br \/>\nquestion in this appeal is as to whether an assessee can ask for the opinion<br \/>\nof the Commissioner as regards the appropriate rate of tax imposable under the<br \/>\nCentral Sales Tax Act. The answer to this question depends on the<br \/>\ninterpretation to be put on Section 9(2) of the Central Sales Tax Act. Section 9(2) of the Central Act runs as under:\n<\/p>\n<p>9. (2) Subject to<br \/>\nthe other provisions of this Act and the Rules made thereunder, the<br \/>\nauthorities for the time being empowered to assess, reassess, collect and<br \/>\nenforce payment of any tax under the general sales tax law of the appropriate<br \/>\nState shall, on behalf of the Government of India, assess, reassess, collect<br \/>\nand enforce payment of tax, including any penalty, payable by a dealer under<br \/>\nthis Act as if the tax or penalty payable by such a dealer under this Act is a<br \/>\ntax or penalty payable under the general sales tax law of the State; and for<br \/>\nthis purpose they may exercise all or any of the powers they have under the<br \/>\ngeneral sales tax law of the State; and the provisions of such law, including<br \/>\nprovisions relating to returns, provisional assessment, advance payment of<br \/>\ntax, registration of the transferee of any business, imposition of the tax<br \/>\nliability of a person carrying on business on the transferee of, or successor<br \/>\nto, such business, transfer of liability of any firm or Hindu undivided family<br \/>\nto pay tax in the event of the dissolution of such firm or partition of such<br \/>\nfamily, recovery of tax from third parties, appeals, reviews, revisions,<br \/>\nreferences, refunds, rebates, penalties, charging or payment of interest,<br \/>\ncompounding of offences, and treatment of documents furnished by a dealer as<br \/>\nconfidential, shall apply accordingly:\n<\/p>\n<p>Provided that if in any State or<br \/>\npart thereof there is no general sales tax law in force, the Central<br \/>\nGovernment may, by rules made in this behalf, make necessary provision for all<br \/>\nor any of the matters specified in this sub-section.\n<\/p>\n<p>2. It<br \/>\nwill be seen that the wordings of Section 9(2) are very wide. The intention of<br \/>\nthe Parliament was to make the machinery provided under the State Act<br \/>\navailable for making assessments under the Central Sales Tax Act. Counsel for<br \/>\nthe assessee contended that the application moved by the assessee under<br \/>\nSection 35 is in the nature of a reference to the Commissioner in which his<br \/>\nopinion is solicited in respect of matters set out under Section 35(2) of the<br \/>\nAct.\n<\/p>\n<p>3. Sri V. D. Singh, appearing on behalf of the department,<br \/>\nhowever, contended that the reference referred to in Section 9(2) refers to a<br \/>\nreference made under Section 11 of the U.P. Act.\n<\/p>\n<p>4. Section 9(2) does<br \/>\nnot in so many words describe what type of reference is contemplated by the<br \/>\nSub-section. A reference specifically provided for under the State Act would<br \/>\nobviously fall within the ambit of this provision. But, in view of the<br \/>\nconsideration that the Parliament intended that the entire assessment<br \/>\nproceedings should be conducted in accordance with the State laws, it will not<br \/>\nbe appropriate to take a restricted view of the word &#8220;reference&#8221; as occurring<br \/>\nin Section 9(2) in case the proceedings under Section 35 have the essential<br \/>\ncharacteristic of a reference. Proceedings under Section 35 start with an<br \/>\napplication by the assessee. The Commissioner of Sales Tax expresses his<br \/>\nopinion on the point referred. The decision does not affect the validity of<br \/>\nany order passed earlier by the assessing authority or the appellate or<br \/>\nrevising authority It thus only declares the law. In a reference under the<br \/>\nU.P. Act, the High Court expresses an advisory opinion, and declares the law<br \/>\non the point. Effect to the opinion is given by the revising authority later<br \/>\non. Thus, both in a proceeding under Section 35, and in a proceeding under<br \/>\nSection 11 of the Act, the law on the point is declared, effect to which is<br \/>\ngiven later on. It is undoubtedly true that in a reference answered by the<br \/>\nHigh Court, the law declared operates also for that assessment year, but if<br \/>\nthe law declared is of a general nature, then it becomes binding on the sales<br \/>\ntax authorities for the other years also. Thus, in substance, a proceeding<br \/>\nunder Section 35 is really a provision in the nature of a reference made by<br \/>\nthe assessee to the Commissioner for his opinion on the questions envisaged by<br \/>\nSection 35(2) of the Act. This being so, the Commissioner of Sales Tax was<br \/>\ncompetent to decide the application on merits, and he erred in refusing to<br \/>\nentertain it on the ground that the question related to liability under the<br \/>\nCentral Sales Tax Act.\n<\/p>\n<p>5. The appeal is accordingly allowed with cost<br \/>\nto the assessee, which is assessed at Rs. 200.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court Camphor &amp; Allied Products Ltd. vs Commissioner Of Sales Tax on 19 April, 1979 Equivalent citations: 1979 44 STC 496 All Author: C Singh Bench: C Singh JUDGMENT C.S.P. Singh, J. 1. The point involved in this appeal is short. The assessee manufactures camphor, distilled turpentine oil, camphor oil, etc. It is [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9,8],"tags":[],"class_list":["post-193073","post","type-post","status-publish","format-standard","hentry","category-allahabad-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Camphor &amp; Allied Products Ltd. vs Commissioner Of Sales Tax on 19 April, 1979 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/camphor-allied-products-ltd-vs-commissioner-of-sales-tax-on-19-april-1979\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Camphor &amp; 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