TATA MOTORS LIMITED, A COMPANY REGISTERED UNDER THE COMPANIES ACT, 1956, HAVING ITS CORPORATE AND REGISTERED OFFICE AT 24, HOMI MODI STREET, MUMBAI Vs. THE STATE OF JHARKHAND, THROUGH THE COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) This writ petition has been preferred challenging the order passed by Assistant Commissioner of Commercial Taxes, Bureau of Investigation, Jamshedpur Circle, Jamshedpur dated 11th Aug., 1999 (Annexure 1), as well as the order passed by the Joint Commissioner of Commercial Taxes (Appeal), Jamshedpur Division, Jamshedpur dated 17th March, 2008 (Annexure 2), as well as the revisional order dated 13th May, 2008 passed by the Commercial Taxes Tribunal, Jharkhand, Ranchi (Annexure 3), so far as the said orders disallow/reject the claim of the petitioner in respect of sale made to UNICEF under Sec. 8(2-A) of the Central Sales Tax Act, 1956 and also the claim of the petitioner in respect of inter-State sales of store materials worth Rs.28,29,774.00 on the ground of its purchase at concessional rate by this petitioner for its own use under the Provincial Sales Tax law. Thus, the goods, which were purchased at a concessional rate of tax under Sec. 8(1) of the Central Sales Tax Act, 1956, as well as under Sec. 13(1)(b) of the Bihar Finance Act sold to registered dealer under Sec. 8(1) and 8(3) of the Central Sales Tax Act, 1956, has been subjected to tax at the rate of 10% instead of 4%.

(2.) Having heard learned counsels for both sides and looking to the facts and circumstances of the case, it appears that the petitioner is relying upon a notification issued by the erstwhile State of Bihar under Sec. 6(3)(c) of the Bihar Sales Tax Ordinance, 1976 dated 22nd Dec., 1976, whereby the Government of Bihar was pleased to exempt from levy of Special Sales Tax' and 'General Sales Tax' sale made to the United Nations International Children's Emergency Fund (UNICEF) of such goods as are certified by them to be required for use of the UNICEF. For the ready reference, the said notification reads as under:-

(3.) Looking to Sec. 8(2-A) of the Central Sales Tax Act, 1956, the aforesaid sale by this petitioner to the UNICEF is not covered by Sec. 8(2-A) of the Central Sales Tax Act, 1956. For the ready reference, Sec. 8(2-A) of the Central Sales Tax Act, 1956 reads as under:-