{"id":246746,"date":"2010-08-04T00:00:00","date_gmt":"2010-08-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-sales-tax-mp-now-vs-ms-betul-oil-flours-pvt-ltd-on-4-august-2010"},"modified":"2017-09-28T09:58:03","modified_gmt":"2017-09-28T04:28:03","slug":"commissioner-of-sales-tax-mp-now-vs-ms-betul-oil-flours-pvt-ltd-on-4-august-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-sales-tax-mp-now-vs-ms-betul-oil-flours-pvt-ltd-on-4-august-2010","title":{"rendered":"Commissioner Of Sales Tax Mp Now &#8230; vs Ms Betul Oil &amp; Flours Pvt Ltd &#8230; on 4 August, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Chattisgarh High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Sales Tax Mp Now &#8230; vs Ms Betul Oil &amp; Flours Pvt Ltd &#8230; on 4 August, 2010<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  HIGH COURT OF CHATTISGARH AT BILASPUR          \n\n STR NO 205 of 97 \n\n Commissioner of Sales Tax MP now Chhattisgarh   \n\n                                                 ...Petitioners\n                            Versus\n\n Ms Betul Oil &amp; Flours Pvt Ltd Ganjpara Raipur\n\n                                                 ...Respondents<\/pre>\n<p>! Miss Deepali Pandey Panel Lawyer for the State<\/p>\n<p>^ Mr NK Vyas counsel for the non applicant assessee <\/p>\n<p> CORAM : HONBLE SHRI IM QUDDUSI &amp; HONBLE SHRI NK AGARWAL JJ               <\/p>\n<p> Dated : 4\/\/8\/2010<\/p>\n<p>: Judgement <\/p>\n<p>                         ORAL ORDER<\/p>\n<p>                (Passed on 4th August, 2010)<br \/>\nI.M. Quddusi, J;\n<\/p>\n<p>  1.   Heard.\n<\/p>\n<p>  2.   The Board has referred the following questions of law<br \/>\n     under Section 44 of the Chhattisgarh General Sales Tax Act,<br \/>\n     1958 (in short &#8220;the State Act&#8221;) for our opinion:\n<\/p>\n<p>          &#8220;1.       Whether    under   the    facts    &amp;<br \/>\n            circumstances of the case, the Tribunal  was<br \/>\n            justified  in  deciding that the  holder  of<br \/>\n            eligibility certificate is totally  exempted<br \/>\n            on  all  the  goods, whereas the eligibility<br \/>\n            certificate  is  issued  with  reference  to<br \/>\n            specified goods for specific quantity.\n<\/p>\n<p>          2.Whether  under the facts &amp; circumstances  of<br \/>\n            the  case,  the  Tribunal was  justified  to<br \/>\n            hold that under Notification No.422-6596-V.-<br \/>\n            ST  dated 9.2.1977 the holder of eligibility<br \/>\n            certificate is exempted in respect of  goods<br \/>\n            other than raw material.\n<\/p>\n<p>          3.Whether  under the facts &amp; circumstances  of<br \/>\n            the  case and in view of the restrictions  &amp;<br \/>\n            conditions   specified  in  Col.   No.3   of<br \/>\n            Notification   No.   422-6596-V.-ST    dated<br \/>\n            9.2.77   the   Tribunal  was  justified   in<br \/>\n            holding  that  the dealer  is  eligible  for<br \/>\n            exemption  of goods which are not  specified<br \/>\n            as   raw   material   in  his   registration<br \/>\n            certificate issued under M.P.G.S.T. Act.\n<\/p>\n<p>          4.  Whether under the facts &amp; circumstances of<br \/>\n            the  case  the  Tribunal  was  justified  in<br \/>\n            holding    that   exemption    limited    in<br \/>\n            eligibility   certificate    by    way    of<br \/>\n            specification of goods and its  quantity  is<br \/>\n            not in confirmation with the law.&#8221;\n<\/p>\n<p>  3.   Brief facts of the cases are that the non-applicant is<br \/>\n     a new industrial unit eligible for Eligibility Certificate<br \/>\n     (in short &#8220;EC&#8221;) for exemption from the State Tax, Entry Tax<br \/>\n     and the Central Tax. The non-applicant was granted EC on<br \/>\n     3.7.1985  under the State Act valid from  21.8.1982  to<br \/>\n     20.7.1989.  In the EC, the packing materials  were  not<br \/>\n     specified. On the application made by the non-applicant,<br \/>\n     packing  materials like Bardana, drums  and  tins  were<br \/>\n     specified in the EC.  The non-applicant manufactured oil and<br \/>\n     oil-cakes, packed them either in the drums, tins or gunny<br \/>\n     bags and sold them either within the State or in the course<br \/>\n     of inter-State trade or commerce. The original assessment<br \/>\n     orders were completed during the validity of the EC. The<br \/>\n     last of such assessment order was passed on 15.5.1989 in<br \/>\n     respect of the year 1986-87.  After the expiry of EC, it was<br \/>\n     amended on 25.9.1989 giving the amendment retrospective<br \/>\n     effect. As a result of retrospective amendment, the original<br \/>\n     assessments were reopened under Section 19 (1) of the State<br \/>\n     Act and the sales tax authorities held that in view of the<br \/>\n     amended EC, packing materials were never specified in the EC<br \/>\n     and were liable to tax.  The sales tax authorities also held<br \/>\n     that the declarations issued by the non-applicant on the<br \/>\n     strength of the EC were violative of the provisions  of<br \/>\n     Section 14-A of the State Act and accordingly, they were<br \/>\n     reassessed and penalties were also imposed.\n<\/p>\n<p>  4.   The non-applicant filed appeals against the appellate<br \/>\n     orders of the Appellate Deputy Commissioner before  the<br \/>\n     Tribunal and the Tribunal set aside these appellate orders<br \/>\n     and held that the EC could not be amended retrospectively<br \/>\n     and reopening of the cases under Section 19(1) of the State<br \/>\n     Act after amending the EC retrospectively after the expiry,<br \/>\n     was illegal.  The non-applicant belonged to the class of<br \/>\n     dealers exempted from payment of tax under the State Act,<br \/>\n     Central  Act and under the Entry Tax Act and cannot  be<br \/>\n     assessed to tax under any of the three Acts during  the<br \/>\n     validity of the EC. The class of dealers, being exempted<br \/>\n     from payment of tax, cannot be restricted to certain class<br \/>\n     of goods. However, the instant reference has been made by<br \/>\n     the Board on the application of the revenue.\n<\/p>\n<p>  5.   Similar Sales Tax References on the similar questions<br \/>\n     of law have been disposed of by the Division Bench of this<br \/>\n     Court vide order dated 30.6.2010, leading case of which was<br \/>\n     STR  No.194\/97.  The Division Bench has held that  &#8220;the<br \/>\n     Notification has been withdrawn in the instant case and re-<br \/>\n     assessment was done only because the Industries Department<br \/>\n     vide Corrigendum dated 25.9.1989 retrospectively deleted<br \/>\n     packing material from the EC.  In our view, re-assessment on<br \/>\n     the basis of retrospective amendment of the EC issued by the<br \/>\n     Industries Commissioner after expiry of the  period  of<br \/>\n     eligibility, is impermissible and the Tribunal was justified<br \/>\n     in holding that exemption given to a dealer under EC under<br \/>\n     the statutory notification, cannot be withdrawn by amending<br \/>\n     the EC retrospectively after its expiry&#8221;.\n<\/p>\n<p>6.   The decision of the Division Bench is based on the<br \/>\njudgment of the Hon&#8217;ble Apex Court in the matter of State of<br \/>\nUP &amp; others Vs. Deepak Fertilizers &amp; Petrochemical<br \/>\nCorporation Ltd. reported in 2007 AIR SCW 3646 in which the<br \/>\nassessee was entitled for exemption from taxes on the sale<br \/>\nof potassium phosphatic fertilizers from 1.11.1994 to<br \/>\n31.3.1995 as per notification issued by the State of U.P.<br \/>\ndated 2.11.1994, but the same was withdrawn by the<br \/>\nnotification dated 1.4.1995.  The Hon&#8217;ble Apex Court,<br \/>\nconsidering Section 25 of the UP Trade Tax Act pari materia<br \/>\nto Section 12 of the State Act, held that the above<br \/>\nnotification amounted to increasing the liability to tax of<br \/>\nthe dealer with retrospective effect and the same cannot be<br \/>\nissued in view of the proviso to Section 25 of the Act and<br \/>\ndenying exemption retrospectively is illegal and invalid.\n<\/p>\n<p>7.   In view of the above facts and circumstances, in our<br \/>\nopinion when the assessee was entitled for exemption from<br \/>\npayment of tax under the State Act for a period of seven<br \/>\nyears as the assessee was the first industry established in<br \/>\nthe specified area in the notification, the withdrawal of<br \/>\nnotification with retrospective effect subsequently was<br \/>\nillegal and invalid and hence the tribunal was justified in<br \/>\nallowing the appeal of the non-applicant-assessee.\n<\/p>\n<p>8.   On the basis of above discussions, we answer the<br \/>\nquestions of law referred to us in affirmative i.e. in<br \/>\nfavour of the assessee and against the revenue.\n<\/p>\n<p>9.   The reference is answered and disposed of accordingly.\n<\/p>\n<pre>  JUDGE                                             JUDGE\n<\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Chattisgarh High Court Commissioner Of Sales Tax Mp Now &#8230; vs Ms Betul Oil &amp; Flours Pvt Ltd &#8230; on 4 August, 2010 HIGH COURT OF CHATTISGARH AT BILASPUR STR NO 205 of 97 Commissioner of Sales Tax MP now Chhattisgarh &#8230;Petitioners Versus Ms Betul Oil &amp; Flours Pvt Ltd Ganjpara Raipur &#8230;Respondents ! Miss [&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":[12,8],"tags":[],"class_list":["post-246746","post","type-post","status-publish","format-standard","hentry","category-chattisgarh-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>Commissioner Of Sales Tax Mp Now ... vs Ms Betul Oil &amp; Flours Pvt Ltd ... on 4 August, 2010 - 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\/commissioner-of-sales-tax-mp-now-vs-ms-betul-oil-flours-pvt-ltd-on-4-august-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Sales Tax Mp Now ... vs Ms Betul Oil &amp; 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