HARBANS MOTOR STORES Vs. SALES TAX COMMISSIONER

JUDGEMENT

(1.) THESE are two Letters Patent Appeals and nine Civil Writ petitions Some Writ Petitions in which similar point arose for determination were dismissed by Dalip Kapur J. on 27th Sept., 1972, the main judgment being in Civil Writ Petition No. 1324 of 1969. The two Letters Petent Appeals mentioned above, namely, L. P. As. Nos. 274 and 275 of 1972, have been filed against the said judgment in Civil Writ Petitions Nos. 1289 and by Dalip Kapur J. on 27th Sept., 1972, the main judgment being in Civil Writ Petition No. 1324 of 1969. The two Letters Patent Appeals mentioned above, namely L. P. As No. 274 and 275 of 1972, have been filed against the said judgment in Civil Writ Petitions Nos. 1289 and 1324 of 1969, respectively. The nine Writ Petitions mention above, namely, Civil Writ Petitions No. 431 to 433 and 435 of 1973 and Civil Writ Petitions Nos. 808, 849, 850 and 891 of 1074, involve similar points and, therefore, the said Writ Petitions and the two letters patent Appeals Nos. 274 and 275 of 1972 have been heard together by us.

(2.) THE petitioners in the two Writ Petitions, out of which the two Letters Patent Appeals have arisen, and in all the other nine Writ Petitions (hereinafter referred to as the ('petitioners'), are all dealers registered as such under the Bengal Finance ST Act, 1941, as in force in the Union Territory of Delhi (hereinafter referred to as the 'ST Act'). The challenge in the various Writ Petitions is against assessment orders passed against the respectively parties in different years by the concerned STO, and against a notification No. F. 4(33/64-Fin (b) dt. 30th June, 1965, issued by the Under Secretary, Finance (Expenditure), Delhi Administration, Delhi.

(3.) IT is necessary, at this stage, to refer to certain relevant provisions of the ST Act and the Rules made thereunder, namely, the Delhi ST Rules, 1951. Sec. 2(c) of the Sales-tax defines a 'dealer' as meaning any person who carries on the business of selling goods in the Union Territory of Delhi and including the Government. Sec. 2(b) defines 'goods' as including all materials, commodities and articles. Sec. 2(i) defines 'turnover' used in relation to any period as meaning the aggregate of the sale price receivable , or if a dealer so elects, actually received by him during such period.