S.S. TRADING CO. Vs. STATE

JUDGEMENT

(1.) PETITIONER 's writ petition seeks issuance of appropriate directions for quashing Commissioner, Sales Tax Jammu and Kashmir Government, Jammu's order of February 26, 2004 whereby he had quashed Deputy Commissioner Sales Tax Appeals (Appellate Authority) Jammu's order under Section 11 of the Jammu and Kashmir General Sales Tax Act, 1962 and Assessing Authority Sales Tax Circle 'E' Jammu's order dated February 15,2002 under Section 7 (8) read with Section 7 (15) of the Act and restored Assessing Authority's order of November 30, 1996 passed under Section 7 (11) of the Jammu and Kashmir General Sales Tax Act, 1962.

(2.) A demand of Rs. 11,974.41 on account of tax, and interest of Rs. 7723.50 had been raised on the petitioner, a dealer in edible oils, on sales of edible oil made w.e.f. July 28,1994 to August 5,1994 on the ground that tax was leviable @ 8% in terms of SRO 124 of 1994. This order had been passed by the Assessing Authority on noticing that the petitioner had been under assessed @ 4% instead of 8% on the sales of edible oil made by him w.e.f July 28,1994 to August 5,1994. Initial order passed by the Assessing Authority on 19.01.1996 had thus been modified. The reassessment order was however set aside in appeal by the appellate authority vide its order of October 30,1999 directing the Assessing Authority to impose tax on the sales in question considering the operation of SRO 120 of 1997 pertaining to the rate of tax on edible oil and after verifying the sale invoices for the period under question and if the tax had been collected by the dealer @ 4%, he would be charged tax on that rate and if he had charged tax the dealer would be liable to pay tax @ 8% on the value of the sales. The Assessing Authority accordingly after verifying the original sales invoices found that the petitioner had charged tax @ 4% so no tax was found payable by the dealer. The petitioner's case was accordingly processed for refund of an amount of Rs. 19,697.91.

(3.) LEARNED Commissioner had thereafter quashed Appellate 'Authority's order of October 30,1999, Assessing Authority's order of Bebruary 15,2002 and restored Assessing Authority's order of November 30,1996.