SYSTEM LIMITED Vs. STATE OF BIHAR

JUDGEMENT

(1.) THIS petition has been filed by M/s. Alcatel Modi Network Systems Ltd. Gurgaon (Haryana) impugning the order of assessment, Assessment Year 1998 -99. This order of assessment had been passed under the Bihar Finance Act, under Subsection(5) of Section 17 of the Act.

(2.) THE petitioner manufactures telephone equipments. There is no issue that certain consignments became the subject matter of sale to the Telephone Exchange site Hajipur, Bihar. On this was bom an issue whether the assessment could be done under the Bihar Finance Act, 1981 or the Central Sales Tax Act, 1956.

(3.) THE Court is not inclined to make any comment on the issues as on record an aspect that there was a consignment, invoice and transport of goods from Gurgaon (Haryana) into the State of Bihar and the delivery was to be made at a site in Bihar and the sale was to be effected within this State are aspects noticed in the assessment order itself. May be, the contention of the petitioner that the assessment is not called for and at best if there be an assessment, it could be under the Central Sales Tax Act, 1956, is a submission to be considered by an assessment authority, on the facts of