DCM LTD Vs. COMMISSIONER OF SALES TAX
HIGH COURT OF DELHI
DCM LTD. BARA HINDU RAO, DELHI
COMMISSIONER OF SALES TAX, NEW DELHI,COMMISSIONER OF SALES TAX VIKAS BHAWAN, NEW DELHI
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MADAN B.LOKUR, J. -
(1.) The following references have been made to this Court by the Sales Tax Appellate Tribunal under Section 45(1) of the Delhi Sales Tax Act, 1975 read with Section 9(2) of the Central Sales Tax Act, 1956:
(2.) Learned counsel for the parties informed us that the questions of law raised in all these references are substantively the same and so we took up STR No.4/83 for hearing. Our opinion in this reference will govern the other references as well.
(3.) The following three questions of law have been referred for our opinion:
"(i) Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the sales made to M/s. New Bharat Chemical Industries and M/s Vaish Brothers by delivery of the goods ex-works at Najafgarh Road, Delhi, were in the course of inter-state trade or commerce liable to sales tax under the provisions of the Central Sales Tax Act, 1956"
(ii) Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that if the petitioner-dealer wishes to contend that certain goods did not move outside Delhi, the matter being particularly in his knowledge, the onus would be on him to prove it"
(iii) Whether on the facts and in the circumstances of the case, the Tribunal was right in disallowing the oral prayer of the petitioner that alternatively he be allowed an opportunity to furnish declarations in Form-C before the Assessing Authority.";
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