{"id":42112,"date":"1988-07-26T00:00:00","date_gmt":"1988-07-25T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-sales-tax-a-vs-prabhudayal-prem-narain-on-26-july-1988"},"modified":"2016-10-27T05:45:19","modified_gmt":"2016-10-27T00:15:19","slug":"commissioner-of-sales-tax-a-vs-prabhudayal-prem-narain-on-26-july-1988","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-sales-tax-a-vs-prabhudayal-prem-narain-on-26-july-1988","title":{"rendered":"Commissioner Of Sales Tax A vs Prabhudayal Prem Narain on 26 July, 1988"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Commissioner Of Sales Tax A vs Prabhudayal Prem Narain on 26 July, 1988<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1988 AIR 1775, \t\t  1988 SCR  Supl. (1) 583<\/div>\n<div class=\"doc_author\">Author: S Mukharji<\/div>\n<div class=\"doc_bench\">Bench: Mukharji, Sabyasachi (J)<\/div>\n<pre>           PETITIONER:\nCOMMISSIONER OF SALES TAX A\n\n\tVs.\n\nRESPONDENT:\nPRABHUDAYAL PREM NARAIN\n\nDATE OF JUDGMENT26\/07\/1988\n\nBENCH:\nMUKHARJI, SABYASACHI (J)\nBENCH:\nMUKHARJI, SABYASACHI (J)\nRANGNATHAN, S.\n\nCITATION:\n 1988 AIR 1775\t\t  1988 SCR  Supl. (1) 583\n 1988 SCC  Supl.  729\t  JT 1988 (3)\t542\n 1988 SCALE  (2)306\n\n\nACT:\n     U.P. Sales\t Tax Act  1948\/U.P. Sales  Tax Rules,  1948.\nSection 3D(7)(b)\/Rule  12B &amp;  Notification No.\tST-111-2712-\nExemption  from\t tax-Dealer  entitled  to  claim  only\twhen\ndeclaration forms furnished.\n\n\n\nHEADNOTE:\n     The respondent  a dealer  in pulses,  claimed exemption\nunder s.  30(2) of  the U.P.  Sales Tax\t Act, 1948  for\t the\nassessment  year   1977-78  contending\tthat  the  purchases\naffected by  him prior\tto 1.5.1977  could not be subject to\ntax. The  assessing authority and the Assistant Commissioner\n(Judicial) rejected  the assessee's claim for exemption from\ntax. D\n      on appeal, the Tribunal was of the view that since the\nassessee  had  not  furnished  Form  IlI-C(I),\the  was\t not\nentitled to any exemption under s. 3-D of the Act.\n      The  High Court  allowed the  revision petition on the\nground that  as the  Tribunal had  not gone  into the  proof\nfurnished by the assessee before the assessing authority and\nthe Assistant  Commissioner (Judicial)\tin  support  of\t his\nclaim for  exemption, and  remitted the\t matter back  to the\nTribunal, directing  it to consider the question whether the\ndealer was entitled to get any exemption on the basis of the\nevidence that he had furnished.\n     In the appeal to this Court, it was contended on behalf\nof the\tRevenue-appellant that\tthe  High  Court  was  wrong\nbecause, in  view of  s. 3D(7-B) of the Act the assessee was\nnot  entitled\tto  lead   any\tother  evidence\t apart\tfrom\nsubmitting the registered dealer Form No. III-C(2).\n     Allowing the Appeal,\n^\n     HELD: 1.  The High\t Court was in error in directing the\nTribunal to  consider the  matter on  further evidence.\t The\nassessee is  entitled to  exemption only  on furnishing\t the\ndeclaration forms.  Since he  did  not\tdo  so,\t he  is\t not\nentitled to the exemption. [586E]\n584\n     2. Under  section 3-D(7)  declaration forms  have\tbeen\nprescribed by  Rule 12-B.  The provision should be construed\nas mandatory.  If the  dealer had not furnished the required\ndeclaration forms  in order to be entitled for exemption, he\ncannot file  any other\tevidence which\the re  quires to  be\nconsidered by the axing authorities[1586D].\n     Kedar Nath Jute Mfg. Co. Ltd. v. Commercial Tax Officer\nJUDGMENT:\n<\/pre>\n<p>     M\/S Govind\t Ram Tansukh Ram Tansukh Rai &amp; Co. Budaun v.<br \/>\nCommissioner  of   Sales  Tax,\tU.  P.,\t [1985]\t UPTC  1960,<br \/>\napproved.\n<\/p>\n<p>     Abdul Ghani  Banne Khan  v. CST.,\t1982 UPTC 665, over-<br \/>\nruled.\n<\/p>\n<p>&amp;<br \/>\n     CIVIL APPELLATE JURISDICTION: Civil Appeal No. 2506(NT)<br \/>\nof 1988.\n<\/p>\n<p>     From the  Judgment and  order dated  18-8- 1982  of the<br \/>\nAllahabad High Court in S.T.R. No. 89 of 1982.\n<\/p>\n<p>     S.C. Manchanda,  R.S. Rana\t and A.K. Srivastava for the<br \/>\nPetitioner.\n<\/p>\n<p>     The Judgment of the Court was delivered by<br \/>\n     SABYASACHI MUKHARJI,  J.  Notice  was  issued  on\tthis<br \/>\nspecial leave  application stating  that the matter would be<br \/>\ndisposed of  finally at\t the notice  stage itself.  None has<br \/>\nappeared pursuant  to the  notice. We  have  considered\t the<br \/>\nmatter and heard Shri Manchanda, counsel for the petitioner.<br \/>\nSpecial leave  is granted  and the  appeal is disposed of by<br \/>\nthe judgment herein.\n<\/p>\n<p>     This appeal  arises from  the judgment and order of the<br \/>\nHigh Court  of Allahabad,  dated 18th August, 1982. The said<br \/>\njudgment was  delivered\t on  a\trevision  application  filed<br \/>\nbefore the  High  Court.  The  application  related  to\t the<br \/>\nassessment year\t 1977-78 under\tthe U.P.  Salex Tax Act. The<br \/>\nfirst question\tinvolved before\t the High Court of Allahabad<br \/>\nwas whether  the purchase of pulses effected by the assessee<br \/>\nprior to  1.5.1977 could  be subjected\tto tax under Section<br \/>\n30(2) of  the Sales  Tax Act.  The Tribunal  held that these<br \/>\ncould be so subjected.\n<\/p>\n<p>     The High Court referred to the Notification No. ST-III-<br \/>\n2712\/X-\n<\/p>\n<p>     6(2)-77 U.P.  Act\tXV-48-order-77\tand  held  that\t the<br \/>\ncontention of the<br \/>\n<span class=\"hidden_text\">585<\/span><br \/>\nassessee could\tnot be\taccepted that  he had  purchased the<br \/>\npulses in  question before  1st\t May,  1977.  There  was  no<br \/>\ndispute on  this contention  raised subsequently.  The\tonly<br \/>\ncontention that was urged before the High Court was that the<br \/>\nAsstt. Commissioner (Judicial), was about granting relief to<br \/>\nthe assessee  in  respect  of  his  turnover  on  pulses  of<br \/>\nRs.3,75,500 to\tthe extent  of Rs.3,19,673  on the  basis of<br \/>\ncertain\t evidences   that  had\t been  produced\t before\t the<br \/>\nassessing  authority   and  the\t  Asstt.  Commissioner.\t The<br \/>\nTribunal was  of the  view that\t since the  assessee had not<br \/>\nfurnished  From\t  IIl-C(1),  he\t was  not  entitled  to\t any<br \/>\nexemption under\t Section 3-D  of the Act. It appears that in<br \/>\nthe case  of Abdul Ghani Banne Khan v. CST, [1982] UPTC 665,<br \/>\na learned  Single Judge\t of the High Court of Allahabad held<br \/>\nthat on\t the language  of Section  3D(7-b), the assessee was<br \/>\nentitled  to  lead  evidence  to  the  satisfaction  of\t the<br \/>\nassessing authority  that the  sale was made to a registered<br \/>\ndealer and was not confined only to furnishing form IIIC(2).<br \/>\nThere was,  however, an\t earlier decision to the contrary in<br \/>\nthe case  of Commissioner  of Sales  Tax v.  Kailash Trading<br \/>\nCo., [1981]  UPTC 82  1 of  the same  Court which  has\tbeen<br \/>\nreferred to in this case.\n<\/p>\n<p>     In the  judgment under appeal the High Court was of the<br \/>\nview that  as the  Tribunal had\t not  gone  into  the  proof<br \/>\nfurnished by the assessee before the assessing authority and<br \/>\nthe A.C.  (J) in  support of  his claim\t for exemption which<br \/>\naccording to the decision in Abdul Ghani Banne Khan (supra),<br \/>\nshould be  examined by\tthe Tribunal, it remitted the matter<br \/>\nto the\tTribunal. In the premises the High Court allowed the<br \/>\nrevision and  remitted the  matter back\t to the Tribunal and<br \/>\ndirected it  to consider the question whether the dealer was<br \/>\nentitled to  get any  exemption on the basis of the evidence<br \/>\nthat he\t had  furnished.  According  to\t the  appellant\t the<br \/>\nrevenue, here  the High\t Court was  wrong because in view of<br \/>\nSection 3D(7-b)\t of the Act, he was not entitled to lead any<br \/>\nother evidence\tapart  from  submitting\t to  the  registered<br \/>\ndealer Form  No. III-C(2).  Clause (b) of sub-section (7) of<br \/>\nSection 3-D provides as follows:\n<\/p>\n<blockquote><p>\t  &#8220;Every sale  within  Uttar  Pradesh  by  a  dealer<br \/>\n\t  either directly  through another,  whether on\t his<br \/>\n\t  own account  or on account of any one else. shall,<br \/>\n\t  for the  purposes of\tsubsection (2), be deemed to<br \/>\n\t  be a\tsale to\t a person  other than  a  registered<br \/>\n\t  dealer, unless the dealer selling the goods proves<br \/>\n\t  otherwise to\tthe satisfaction  of  the  assessing<br \/>\n\t  authority after  having furnished such declaration<br \/>\n\t  or certificate,  obtained from  the  purchaser  of<br \/>\n\t  such goods,  in such\tform and  manner and  within<br \/>\n\t  such period, as may be prescribed.&#8221;<\/p><\/blockquote>\n<p><span class=\"hidden_text\">586<\/span><\/p>\n<p>     Under the\tsaid Section,  declaration forms  have\tbeen<br \/>\nprescribed by  Rule 12-B.  It  appears\tthat  this  question<br \/>\nstands concluded so far as the U.P. is concerned, by a Bench<br \/>\ndecision of  the said  High Court in the case of M\/s. Govind<br \/>\nRam Tansukh  Ram Tansukh Rai &amp; Co. Budaun v. Commissioner of<br \/>\nSales Tax,  U.P., [1985],1060.\tThere, after considering the<br \/>\naforesaid two  decision of  the learned\t Single Judges,\t the<br \/>\nDivision Bench\theld that  if the assesses had not furnished<br \/>\nthe required  declaration forms\t in order to be entitled tor<br \/>\nexemption, the\tassessee could\tnot file  any other evidence<br \/>\nwhich required to be considered by the taxing authorities.\n<\/p>\n<p>     In that view of the matter the decision of the Division<br \/>\nBench must  prevail. This  also follows\t logically from\t the<br \/>\ndecision of  this Court\t in Kedar Nath Jute Mfg. Co. Ltd. v.<br \/>\nCommercial Tax\tofficer &amp;  Ors.,16 STC 607, where this Court<br \/>\nwhile dealing  with  similar  provisions  under\t the  Bengal<br \/>\nFinance Sales  Tax Act,\t held that  the dealer\tcould  claim<br \/>\nexemption  on\tthe  sales   to\t the  registered  dealer  by<br \/>\nfurnishing the\tdeclaration form and unless such declaration<br \/>\nforms are  furnished, the  dealer was  not entitled  to\t any<br \/>\nexemption. This Court further reiterated that the provisions<br \/>\nof this\t nature should\tbe construed  as mandatory.  [n that<br \/>\nview of the matter there is no scope for taking any contrary<br \/>\nview. In  the premises, the High Court in the impugned order<br \/>\nwas in\terror hi  directing the\t Tribunal  to  consider\t the<br \/>\nmatter on  other  evidence.  The  assessee  is\tentitled  to<br \/>\nexemption only\ton furnishing  declaration forms.  Since the<br \/>\nassessee did not do so, he was not entitled to exemption.\n<\/p>\n<p>     The appeal\t is allowed  and the  decision of  the\tHigh<br \/>\nCourt is  set  aside  and  the\torder  of  the\tTribunal  is<br \/>\nrestored. There will be no order as to costs.\n<\/p>\n<pre>N.V.K.\t\t\t\t\tAppeal allowed.\n<span class=\"hidden_text\">587<\/span>\n\n\n\n<\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Commissioner Of Sales Tax A vs Prabhudayal Prem Narain on 26 July, 1988 Equivalent citations: 1988 AIR 1775, 1988 SCR Supl. (1) 583 Author: S Mukharji Bench: Mukharji, Sabyasachi (J) PETITIONER: COMMISSIONER OF SALES TAX A Vs. RESPONDENT: PRABHUDAYAL PREM NARAIN DATE OF JUDGMENT26\/07\/1988 BENCH: MUKHARJI, SABYASACHI (J) BENCH: MUKHARJI, SABYASACHI [&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":[30],"tags":[],"class_list":["post-42112","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"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 A vs Prabhudayal Prem Narain on 26 July, 1988 - 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-a-vs-prabhudayal-prem-narain-on-26-july-1988\" \/>\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 A vs Prabhudayal Prem Narain on 26 July, 1988 - Free Judgements of Supreme Court &amp; 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