MOHAN MEAKIN BREWERIES LIMITED, SOLAN Vs. HIMACHAL GOVERNMENT THROUGH EXCISE & TAXATION DEPARTMENT, HIMACHAL PRADESH

JUDGEMENT

(1.) These revision petitions filed by M/s. Mohan Meakin Limited Solan arise out of the orders dated 26.6.1992 passed by the learned Excise & Taxation Commissioner H.P. in exercise of Suo -Motu revisional powers under Section 31 of the H.R General Sales Tax Act, 1968 read with Section 9 of the Central Sales Tax Act. The cause of action relates to four different assessment years i.e. 1968 -69, 1969 -70, 1970 -71 and 1971 -72. The Assessing Authority Solan assessed the petitioner Mohan Meakin Breweries Limited for the years 1968 -69 vide his orders dated 14.7.1972 by which he held the petitioner companys sales to Sikkim and Bhutan as export out of India and held the petitioner exempted from levy of the sales tax under the Central Sales Tax Act, 1956. He further held the Canteen Stores Department as a Government and treated sales to the Canteen Stores Department against D -Forms. Subsequently the learned Excise & Taxation Commissioner took the suo -motu cognizance of the assessment proceedings and revised the assessment orders aforementioned by passing the order under challenge.

(2.) The Assessing Authority while framing the assessment for the years 1969 -70 also held the sales to Canteen Stores Department as sales to Government Department vide the orders dated 19.1.1976 and 19.5.1978 for the years 1969 -70 and the Deputy Excise & Taxation Commissioner also treated the sales made through an Agent at Calcutta as export out of India to Bhutan and Sikkim in the appellate order dated 22.4.1977 for the year 1969 -70 and similar observations were recorded by the Assessing Authority and the Appellate Authority in respect of the assessment years 1970 -71 and 1971 -72, in consequence whereof the learned Excise & Taxation Commissioner suo -motu exercised revisional powers vide the impugned orders and held sales to Sikkim and Bhutan through an intermediary at Calcutta as inter -state sales and subject to levy of tax applicable to such sales as also held the sales to Canteen Stores Department under the Ministry of Defence liable to issue C -Forms and not D -Forms for effecting purchases and consequent liability of sales tax according thereto.

(3.) Since common questions of law arise for determination for all the assessment years namely 1968 -69, 1969 -70, 1970 -71 and 1971 -72, we proceed to dispose of the matter by this common order.