VIKRAM CEMENT Vs. COMMISSIONER OF COMMERCIAL TAX

JUDGEMENT

(1.) This petition under Articles 226/227 of the Constitution of India has been filed against the order of re-assessment dated 26-12-1998 (Annexure P-9) passed by the Assistant Commissioner, Commercial Tax, Ujjain, the appellate order dated 9-9-2002 (Annexure P-ll) passed by the Appellate Deputy Commissioner, Commercial Tax, Ujjain and the order dated 2-7-2003 (Annexure P-13) passed in revision by the Additional Commissioner of Commercial Tax, Indore.

(2.) Briefly stated the petitioner a registered dealer under the M.P. General Sales Tax Act, 1958 (for short 'the Sales Tax Act') and under the M.P. Vanijyik Kar Adhiniyam, 1994 (for short 'Vanijyik Kar Adhiniyam") engaged in the business of manufacture and sale of cement was assessed to the tax for the period of 1-4-1987 to 31-3-1988 vide order dated 19-3-1991 passed by the fourth respondent in Assessment Case No. 24/1988. On assessment additional demand of Rs. 41,062/- was raised against the petitioner. The petitioner being a new industrial unit was granted the facility of deferment of payment of tax for the period from 22-6-1985 to 21-6-1988 under the Notification dated 1-9-1983 for a period of 10 years, was allowed the facility to purchase all classes of goods specified in Schedule II of the Sales Tax Act from other registered dealer for use of raw material or incidental goods in the manufacturing of other goods for sale without payment of tax. In the circumstances, while making assessment the fourth respondent did not levy purchase tax under Section 7 (1) of the Sales Tax Act on the goods purchased by the petitioner from other registered dealers without payment of tax in view of the Notification dated 8-5-1984. However, the fourth respondent levied tax on some part of the sales of cement by denying the petitioner opportunity to produce the declarations in Form B-2 and appendix declarations.

(3.) Feeling aggrieved by the part of the said order passed by the fourth respondent Assistant Commissioner in not granting the petitioner time to produce the declarations in Form B-2 and appendix declarations by procuring it from the buyers as desired by its letter dated 11-3-1991 and levying of tax for the same, the petitioner filed an appeal (Annexure P-5) under Section 38 of the Sales Tax Act. The Appellate Authority third respondent vide order dated 20-5-1992 (Annexure P-6) allowed the petitioner's appeal, set aside the order of the Assessing Authority and remanded the matter to the Assessing Authority the fourth respondent directing him to provide opportunity to the petitioner to submit declarations in Form B-2 and appendix declarations and make appropriate assessment of the tax. In pursuance to the aforesaid appellate order (Annexure P-6) the Assessing Authority permitted the petitioner to submit declarations in Form B-2 and appendix declaration and thereafter passed the order dated 26-10-1994 (Annexure P-7).