It does not constitute professional advice or a formal recommendation. Save my name, email, and website in this browser for the next time I comment. The appeals by Bombay Machinery Stores were allowed by the Deputy Commissioner (Appeals), Commercial Taxes, Kota following a decision delivered on 8th March, 1996 by the Rajasthan Tax Board in the case of CTO v. Bhagwandas & Sons (1996 Tax World 107). Any sale by the consignee thereafter will be local sale and benefit of Section 6(2) will not be available. The High Court, in the judgment delivered on 14th September, 2007 confirmed the Board's order and quashed two circulars bearing S.No.115B dated 16th September, 1997 and S.No.1132A dated 15th April, 1998. Judgement Date : Commercial Tax Officer: 1. 4. Citation : 2020 Latest Caselaw 344 SC [(3) Notwithstanding anything contained in this Act, if - It may be recalled that vide circular dated 16.9.1997 [S. No.1115B], instructions were issued clarifying therein the legal position of granting benefits under Section 6(2) of the CST Act, 1956. It appears from the records of this Court that two of these appeals were disposed of on 30th September, 2010 as the assessee chose to approach the statutory forum whereas another appeal was dismissed having regard to the quantum of tax involved in the appeal. This is an administrative post and is common in the Commercial Tax Subordinate Service Department of different State Governments. There is no material to suggest such an acknowledgment was made by the independent transporter in these appeals. Also, ACTO is the procurator for tax reforms bridging between the tax department and the trade community. of Posts : Pay Scale (As per Revised Pay Scales) Average Total emoluments : 1. The Tax Board, while deciding the issue in favour of revenue, referred to the aforesaid two circulars in upholding the concept of constructive delivery. As per legal position, `transit' gets over as soon as a reasonable time elapses for the consignee to elect whether he would take the goods away or leave them in the transporters premises, because at the conclusion of reasonable time there is deemed to be a constructive delivery of goods from the transporters to the consignee. 13. For the Respondent :- P.V. [Provided that a dealer shall not be liable to pay tax under this Act on any sale of goods which, in accordance with the provisions of sub-section (3) of section 5 is a sale in the course of export of those goods out of the territory of India.] Seven Reporting Clauses in Tax Audit Report (Form 3CA/CB read with 3CD) causing Dilemma & Hardships for Tax Auditor & Auditee, if Tax Audit Due Date for AY 2020-21 remains 31.12.2020. They have requested for increasing this limit. On the aspect of what would be implication of the expression `delivery' in Section 3(b) of the 1956 Act, it was, inter-alia, held:-, "10.......Normally, when the goods are carried by a carrier from one State to another, the delivery is taken by the importer immediately after the goods land in the importing State. This argument can be countered on the basis of the well settled proposition of "constructive delivery". Madras High Court Madras High Court Usa Agencies vs The Commercial Tax Officer on 17 July, 2013 DATED :- 17.07.2013 Coram The HONOURABLE MRS.JUSTICE R.BANUMATHI If a dealer claims that the had not obtained the delivery of goods, the burden of proving that the goods really remained with the carrier from the date of their arrival till the date of their clearance is on the dealer. That judgment is under appeal before us. Bihar Public Service Commission (BPSC) has invited online applications from qualified candidates for Commercial Tax Officer, Revenue Officer and Other posts in the organisation. While due care has been taken in preparing this document, the existence of mistakes and omissions herein is not ruled out. Before the High Court, the revenue authorities has relied on section 51 of the Sale of Goods Act, 1930 (hereinafter referred to as the "1930 Act"). Payment of warehouse rent/demurrage charges by the consignee to the transporter is conclusive evidence that transporters have assumed the role of bailee and transit having ended. Duration of transit.-(1) Goods are deemed to be in course of transit from the time when they are delivered to a carrier or other bailee for the purpose of transmission to the buyer, until the buyer or his agent in that behalf takes delivery of them from such carrier or other bailee. When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce. These were brought against bilty and the documents were transferred to the same firm on 4th September, 2001. Provided that no such subsequent sale shall be exempt from tax under this sub-section unless the dealer effecting the sale furnishes to the prescribed authority in the prescribed manner and within the prescribed time or within such further time as that authority may, for sufficient cause, permit,- The transporters, whether Railways or Roadways, impose condition of delivery of goods transported through them at the destination usually within ten days and the consignee is required to check up with such transporting agency as to the arrival of the goods. 15. It may be observed that bailment can be either gratuitous or for remuneration or partially both. Considering these commercial facts, it is difficult to accede to the retailer's contention that the movement of goods continues even if the goods have landed in Delhi only because the importer has transferred the documents of title to the purchasing retailers and such retailers take delivery from the railways at a subsequent time. New commercial tax officer careers are added daily on (b) if the subsequent sale is made - … (4) The provisions of sub-section (3) shall not apply to the sale of goods made in the course of inter-State trade or commerce unless the dealer selling such goods furnishes to the prescribed authority a certificate in the prescribed manner on the prescribed form duly filled and signed by the official, personnel, consular or diplomatic agent, as the case may be." 7. That firm purchased chemical and colour from a Gujarat based company, and the goods reached the godown of the carrier transport company on 12th May, 2000. As to the knowledge except this there are no other directly relevant or contra judgment reported from any other High Court. "51. If on the contrary it is found that assessee had taken physical delivery or the goods remained with the transporter beyond a reasonable time looking to the facts and circumstances of each case, the doctrine of constructive delivery should be invoked and action be taken accordingly. No part of this document should be distributed or copied (except for personal, non-commercial use) without express written permission of Provided further that it shall not be necessary to furnish the declaration or the certificate referred to in clause (b) of the preceding proviso in respect of a subsequent sale of goods if,- The subsequent Circular dated 15.4.1998 purportedly issued to ameliorate the situation for dealers created by previous circular dated 16.9.1997, merely ended up extending the time limit of 10 days to 30 days without undoing the damage done by the previous circular by propounding a particular view of constructive delivery. (ii) the United Nations or any other similar international body, entitled to privileges under any convention to which India is a party or under any law for the time being in force; or 10. On these facts the appeal was dismissed. The Dehradun Chartered Accountants Society Vs Union of India & CBDT, M/s Wholesale Cloth Merchant Association, New Cloth Market, Kota. These goods had remained with the transport company upon arrival in Kota for more than a month. (whether called a tax or fee or by any other name); and The following are ranks of the officers working in the Income Tax Department of Ministry of Finance (India).Officers are appointed from two different recruiting agencies. (b) any consular or diplomatic agent of any mission, the United Nations or other body referred to in sub-clause (i) or sub-clause (ii) of clause (a), purchases any goods for himself or for the purposes of such mission, United Nations or other body, then, the Central Government may, by notification in the Official Gazette, exempt, subject to such conditions as may be specified in the notification, the tax payable on the sale of such goods under this Act." Party Name: . The High Court under the judgment which is assailed in Civil Appeal No.2217 of 2011 rightly held that there is no place for any intendment in taxing statutes. Eastern Electrics, Chennai Vs. (b) is effected by a transfer of documents of title to the goods during their movement from one State to another. Any connected applications shall also stand disposed of. Further the inclusive definition of “importer” in Section 2(26) of the Customs Act cannot be used to usurp the identity of an importer from the person who filed the bill of entry; and the person in whose name the bill of entry is filed, does not cease to be an importer. It appears that application of this provision has been made more or less mechanical by the assessing authorities in as much as on furnishing form E-I/E-II and C forms without looking into the material facts regarding single inter-State movement of such goods, benefits are conferred to such dealers. It is found that trade is often claiming large exemptions under this provision, particularly in respect of paper, dyes and chemicals, etc. The representatives of various associations of trade and industry had brought to the notice that in almost all cases the AAs are invoking the doctrine of constructive delivery in a mechanical manner immediately after ten days of arrival of the goods at the destination. Liability to tax on inter-State sales.- [(1)] Subject to the other provisions contained in this Act, every dealer shall, with effect from such date as the Central Government may, by notification in the Official Gazette, appoint, not being earlier than thirty days from the date of such notification, be liable to pay tax under this Act on all sales [of goods other than electrical energy] effected by him in the course of inter-State trade or commerce during any year on and from the date so notified: This was made clear in the case of Walchandnagar Industries Limited Vs Commercial Tax Officer (Andhra Pradesh) Facts of the Case. The circulars issued by the Commissioner in the aforesaid manner like done vide Circulars dated 16.9.1997 and 15.4.1998 are likely to hamper and throttle such quasi-judicial discretion which vests with the assessing authorities. (i) any foreign diplomatic mission or consulate in India; or Yogeswaran, Advocate. "12. 331 of 1973 and 3 of 1974 upheld the assessment made under similar circumstances by the Commercial Tax Officer, Vijayawada, on the turnover of M/s. In the latter decision, a Bench of the Delhi High Court construed certain provisions of 1956 Act and the Bengal Finance (Sales Tax) Act, 1941, (as it was applicable to Delhi at the material point of time). Union of India Vs. Commercial Tax Officer Judgment Dated 24-03-1982 of High Court of Judicature at Calcutta having citation (1982) 51 STC 310 , include bench Judge HON'BLE MR. JUSTICE GANENDRA NARAYAN RAY having Advocates For the Appearing Parties Debesh Mukherjee, S.N. Civil Appeal No.10000 of 2017 and Civil Appeal No. Henceforth, wherever we refer to the expression judgment under appeal, we shall imply that judgment only, unless we specifically refer to any of the three other decisions under appeal. 10000 of 2017, Civil Appeal No. DASHON'BLE MR. A division bench to whom an appeal was taken confirmed the above judgment (Deputy Commercial Tax Officer, Triplicane Division, Madras v. The Cosmopolitan Club ('). It is, therefore, directed that all the assessing authorities should specifically examine the nature of transactions before granting benefit under the said section. Commercial Taxes Officer - Appellant. The Delhi High Court had held that Explanation I to S. 3(b) of the CST Act, 1956 did not permit the dealer to expand the movement of goods beyond the time of physical landing of the goods in the Union Territory of Delhi. In Civil Appeal No.2217 of 2011, the period of assessment is 1995-96. .. 14. Professionals are invited to upload judgements & articles on legal topics. Keeping in view these factual aspects and the discussions at the Govt; level, it is reiterated that the reasonability of the time should be looked into after analysing the facts and circumstances of each case and the usual period of treating constructive delivery which may even extend upto thirty days instead of ten days as suggested in the above referred circular. Sub-clause (1) of the said provision specifies when the goods shall be deemed to be in course of transit and sub-clause (3) thereof lays down the conditions for termination of transit. Former US Police officer charged for shooting Dead unarmed Black man in 2017; Supermarket run by Acid attack Survivors opens in Mumbai; HC grants Anticipatory Bail to Accused on account of delay in FIR 'English only way to uplift poor', says Andhra Pradesh Govt; SC disagrees (6) Where the carrier or other bailee wrongfully refuses to deliver the goods to the buyer or his agent in that behalf, the transit is deemed to be at an end. Versus COMMISSIONER OF INCOME TAX, CALICUT & ANR. In such a situation, the transit status of the goods would stand terminated and the deeming provision in first explanation to Section 3 of the 1956 Act conceiving the time-point of delivery as termination of movement shall cease to operate. 10001 of 2017, revenue's case is that survey of the business place of the same firm revealed that:-, "the stock of taxable good colour chemical of price Rs.4,72,653/- has been found less and on doubt on the nature of sale showing in the section 6(2) of the Central Sales Tax Act and seeing the possibility of tax evasion the record found in the survey of the business firm has been seized." Section 3, 5 of the Central Sales Tax Act and Section 2 of the Customs Act. *Forum-Supreme Court of India* The Board sustained the view of the Deputy Commissioner (Appeals) in a composite order. In Civil Appeal No. Explanation 2 - Where the movement of goods commences and terminates in the same State it shall not be deemed to be a movement of goods from one State to another by reason merely of the fact that in the course of such movement the goods pass through the territory of any other State. In these instances of sales, the Commercial Tax officer in the respective orders treated retention of goods beyond 30 days in the transporters' godown as the cut-off period. 6. In the two appeals in which the respondent is Bombay Machinery Stores, sales pertained to financial years before the circulars came into subsistence. (Central), Jaipur (Rajasthan), Unnikrishnan V S Vs. Income Tax Officer (ITAT Mumbai). A legal fiction is created in first explanation to that Section. As per the settled legal concept this sequence of events tantamounts to constructive delivery of the goods by transporter to the consignee and transit ends.

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