TATA IRON AND STEEL CO LIMITED BOMBAY Vs. S R SARKAR
LAWS(SC)-1960-8-27
SUPREME COURT OF INDIA
Decided on August 29,1960

TATA IRON AND STEEL COMPANY LIMITED Appellant
VERSUS
S.R.SARKAR Respondents





Cited Judgements :-

CEMENT MARKETING CO OF INDIA LIMITED VS. STATE OF MYSORE [LAWS(SC)-1962-8-27] [RELIED ON]
BALABHAGAS HULASCHAND KELURAM RAMKARAN VS. STATE OF ORISSA [LAWS(SC)-1975-12-22] [REFERRED TO]
INDIAN WOOD PRODUCTS COMPANY LIMITED VS. SALES TAX OFFICER NEW DELHI [LAWS(DLH)-1968-2-3] [REFERRED TO]
K G KHOSLA AND CO PRIVATE LIMITED VS. CHIEF COMMISSIONER DELHI [LAWS(DLH)-1971-8-17] [REFERRED]
LT GOVERNOR ADMINISTRATION UNION TERRITORY OF DELHI VS. TULSI BHAI GORDHAN BHAI NAYA BANS DELHI [LAWS(DLH)-1973-2-2] [REFERRED TO]
STATE OF GUJARAT VS. BOMBAY METAL ALLOYS AND MFG CO PVT LTD [LAWS(GJH)-1982-11-9] [REFERRED TO]
STATE OF GUJARAT VS. CHEM-DYES CORPORATION [LAWS(GJH)-1991-6-33] [REFERRED TO]
COMMISSIONER OF SALES TAX VS. PURE BEVERAGES LTD [LAWS(GJH)-2004-12-56] [REFERRED TO]
PRATAP CHAND PURSHOTTAM DAS VS. STATE OF UTTAR PRADESH [LAWS(ALL)-1964-1-26] [REFERRED TO]
MAHESHWARI DEVI JUTE MILLS LTD VS. COMMISSIONER OF SALES TAX [LAWS(ALL)-1969-12-15] [REFERRED TO]
HIRASON ENTERPRISES VS. COMMISSIONER OF SALES TAX [LAWS(ALL)-1989-3-31] [REFERRED TO]
COMMISSIONER SALES TAX VS. HOUSING AND GENERAL FINANCE CO LTD [LAWS(ALL)-1989-7-41] [REFERRED TO]
SINGARENI COLLIERIES COMPANY LIMITED VS. STATE OF ANDHRA PRADESH [LAWS(APH)-1960-11-15] [REFERRED TO]
STATE OF ANDHRA PRADESH VS. ANDHRA CO OPERATIVE SPINNING MILLS LTD [LAWS(APH)-1969-7-5] [REFERRED TO]
STATE OF ANDHRA PRADESH VS. ANDHRA CO OPERATIVE SPINNING MILLS LTD [LAWS(APH)-1969-7-5] [REFERRED TO]
TATA OIL MILLS LTD VS. STATE OF ANDHRA PRADESH [LAWS(APH)-1970-3-9] [REFERRED TO]
FAIRMACS TRADING COMPANY VS. STATE OF ANDHRA PRADESH [LAWS(APH)-1974-2-10] [REFERRED TO]
K KATAIAH VS. REGISTRAR OF CO OPERATIVE SOCIETIES [LAWS(APH)-1998-9-57] [REFERRED TO]
HYDERABAD ENGINEERING INDUSTRIES LIMITED VS. STATE OF ANDHRA PRADESH [LAWS(APH)-2002-6-41] [REFERRED TO]
HANSA OVERSEAS ENTERPRISES VS. STATE OF A P [LAWS(APH)-2011-8-51] [REFERRED TO]
DHIRAJ LAL MEHTA VS. COMMISSIONER OF COMMERCIAL TAXES [LAWS(CAL)-1962-9-20] [REFERRED TO]
DILIP KUMAR MUKHERJEE VS. COMMERCIAL TAX OFFICER [LAWS(CAL)-1963-3-12] [REFERRED TO]
INDIAN STEEL AND WIRE PRODUCTS LTD VS. STATE OF WEST BENGAL [LAWS(CAL)-1963-7-11] [REFERRED TO]
INDIAN STEEL AND WIRE PRODUCTS LTD VS. D N ROY [LAWS(CAL)-1964-7-8] [REFERRED TO]
S K ROY VS. ADDL MEMBER BOARD OF REVENUE [LAWS(CAL)-1966-4-12] [REFERRED TO]
DAMODAR VALLEY CORPORATION VS. SUPERINTENDENT OF COMMERCIAL TAXES GIRIDIH [LAWS(CAL)-1975-11-5] [REFERRED TO]
COMMISSIONER OF SALES TAX VS. NATHANI BROTHERS [LAWS(MPH)-1967-7-3] [REFERRED TO]
RAMCHANDRA RAMPRATAP VS. COMMISSIONER OF SALES TAX [LAWS(MPH)-1969-9-8] [REFERRED TO]
BALABHAGAS HYULASCHAND VS. STATE OF ORISSA [LAWS(ORI)-1970-4-1] [REFERRED TO]
MANGANESE ORE INDIA LTD VS. REGIONAL ASSISTANT COMMISSIONER OF SALES TAX JABALPUR [LAWS(MPH)-1974-4-14] [REFERRED TO]
SINGARENI COLLIERIES CO LIMITED STATE OF MADHYA PRADESH AMALGAMATED COAL FIELDS LIMITED PANCH VALLEY COAL CO LIMITED PERFECT POTTERY CO LIMITED ATTORNEY GENERAL FOR INDIA VS. COMMISSIONER OF COMMERCIAL TAXES HYDERABAD:COMMISSIONER OF COMMERCIAL TAXES HYDERABAD [LAWS(SC)-1965-10-19] [RELIED ON]
K G KHOSLA AND CO PRIVATE LIMITED VS. DEPUTY COMMISSIONER OF COMMERCIAL TAXES MADRAS DIVISION MADRAS [LAWS(SC)-1966-1-3] [RELIED ON]
STATE OF MYSORE VS. GUDUTHUR THIMMAPPA AND SON [LAWS(SC)-1966-9-7] [REFERRED]
COMMISSIONER OF SALES TAX M P INDORE VS. ALLWYN COOPER [LAWS(SC)-1968-8-11] [REFERRED TO]
COFFEE BOARD BANGALORE VS. JOINT COMMERCIAL TAX OFFICER MADRAS [LAWS(SC)-1969-10-31] [REFERRED TO]
TATA ENGINEERING AND LOCOMOTIVE COMPANY LIMITED VS. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES [LAWS(SC)-1970-3-38] [REFERRED TO]
STATE OF BIHAR VS. TATA ENGINEERING AND LOCOMOTIVE COMPANY LIMITED [LAWS(SC)-1970-11-11] [REFERRED TO]
KELVINATOR OF INDIA LIMITED VS. STATE OF HARYANA [LAWS(SC)-1973-8-27] [RELIED ON]
OIL INDIA LIMITED VS. SUPERINTENDENT OF TAXES [LAWS(SC)-1975-3-36] [FOLLOWED]
J FERNANDES AND COMPANY VS. DEPUTY CHIEF CONTROLLER OF IMPORTS AND EXPORTS [LAWS(SC)-1975-3-35] [REFERRED TO]
STATE OF TAMIL NADU VS. CEMENT DISTRIBUTORS PRIVATE LIMITED [LAWS(SC)-1975-3-19] [FOLLOWED]
UNION OF INDIA VS. K G KHOSLA AND COMPANY LIMITED [LAWS(SC)-1979-3-10] [DISTINGUISHED]
MADRAS MARINE AND CO VS. STATE OF MADRAS [LAWS(SC)-1986-7-30] [RELIED ON]
COMMISSIONER OF SALES TAX U P VS. BAKHTAWAR LAL KAILASH CHAND ARHTI [LAWS(SC)-1992-8-77] [RELIED ON]
BHARAT HEAVY ELECTRICIAL LIMITED VS. UNION OF INDIA [LAWS(SC)-1996-4-33] [OVERRULED]
STATE OF MAHARASHTRA VS. EMBEE CORPORATION BOMBAY [LAWS(SC)-1997-8-14] [REFERRED TO]
STATE OF ANDHRA PRADESH VS. NATIONAL THERMAL POWER CORPORATION LIMITED [LAWS(SC)-2002-4-55] [REFERRED]
A AND G PROJECTS AND TECHNOLOGIES LTD VS. STATE OF KARNATAKA [LAWS(SC)-2008-12-20] [REFERRED TO]
HYDERABAD ENGINEERING INDUSTRIES VS. STATE OF ANDHRA PRADESH [LAWS(SC)-2011-3-22] [REFERRED TO]
DCM LTD VS. COMMISSIONER OF SALES TAX [LAWS(DLH)-2007-7-117] [REFERRED TO]
BABU LAL PRAKASH CHAND VS. COMMISSIONER SALES TAX [LAWS(ALL)-1969-12-1] [REFERRED TO]
GUPTA BROTHERS VS. COMMISSIONER SALES TAX UTTAR PRADESH [LAWS(ALL)-1969-12-4] [REFERRED TO]
COMMISSIONER OF SALES TAX U P VS. HANUMAN TRADING COMPANY [LAWS(ALL)-1978-10-34] [REFERRED TO]
RIANGDO VENEERS PRIVATE LTD VS. STATE OF MIZORAM [LAWS(GAU)-2009-10-25] [REFERRED TO]
PODDAR MARTIN MINING AND MINERALS LTD VS. STATE OF MYSORE [LAWS(KAR)-1964-1-11] [REFERRED TO]
DHIRENDRANATH DAS VS. STATE OF ORISSA [LAWS(ORI)-1969-5-3] [REFERRED TO]
PARAMANANDA NAYAK VS. STATE OF ORISSA [LAWS(ORI)-1973-4-7] [REFERRED TO]
STATE OF MADHYA PRADESH VS. BENGAL PAPER MILLS COMPANY LTD [LAWS(MPH)-1979-1-11] [REFERRED TO]
STATE OF ORISSA VS. S LAL AND CO P LTD [LAWS(ORI)-1975-7-8] [REFERRED TO]
MULJI RATANSHI AND CO VS. STATE OF KERALA AND ANOTHER [LAWS(KER)-1960-10-27] [REFERRED TO]
T BAPPUTTY VS. GOVERNMENT OF KERALA [LAWS(KER)-1961-6-25] [REFERRED TO]
R N RENGANATHA CHETTIAR R M R AND CO TRIVANDRUM VS. STATE OF KERALA [LAWS(KER)-1962-12-29] [REFERRED TO]
GANDHI SONS BOMBAY VS. SALES TAX OFFICER SPECIAL CIRCLE MATTANCHERRY [LAWS(KER)-1962-12-4] [REFERRED TO]
N K SUBRAMANIAM VS. STATE OF KERALA [LAWS(KER)-1971-6-24] [REFERRED TO]
STATE OF WEST BENGAL VS. JOSHI JUTE CORPORATION [LAWS(CAL)-1995-6-5] [REFERRED TO]
PANCHAMAL CASHEW INDUSTRIES VS. STATE OF KARNATAKA [LAWS(KAR)-1999-11-24] [REFERRED TO]
PANCHU MONDAL VS. CENTRAL BANK OF INDIA [LAWS(CAL)-2002-1-27] [REFERRED TO]
GOPINATHAN NAIR AND CO VS. STATE OF KERALA [LAWS(KER)-1986-12-41] [REFERRED TO]
M M TRADERS VS. STATE OF M P [LAWS(MPH)-2010-7-78] [REFERRED TO]
EMBEE CORPORATION VS. STATE OF MAHARASHTRA [LAWS(BOM)-1990-7-13] [REFERRED TO]
AMINA WD O ISMAIL SHAIKH VS. N R [LAWS(BOM)-1991-8-50] [REFERRED TO]
NARANG HOTELS AND RESORTS PVT LTD VS. STATE OF MAHARASHTRA [LAWS(BOM)-2003-10-18] [REFERRED TO]
K K VYAS VS. STATE OF CHHATTISGARH [LAWS(CHH)-2011-4-15] [REFERRED]
NATIONAL RAYON CORPORATION VS. ADDITIONAL ASSISTANT EXCISE AND TAXATION COMMISSIONER [LAWS(P&H)-1964-7-17] [REFERRED TO]
BHAGIRATH SINGH VS. STATE OF PUNJAB [LAWS(P&H)-1964-10-6] [REFERRED TO]
PREM PAYARI AGGARWAL VS. PUNJAB STATE [LAWS(P&H)-1966-2-20] [REFERRED TO]
KELVINATOR OF INDIA LIMITED VS. STATE OF HARYANA [LAWS(P&H)-1972-4-29] [REFERRED TO]
TATA ENGINEERING AND LOCOMOTIVE VS. STATE OF BIHAR [LAWS(PAT)-1966-5-4] [REFERRED TO]
ALKA AGARWAL VS. STATE OF RAJASTHAN [LAWS(RAJ)-1987-1-17] [REFERRED TO]
INDIANEXPLOSSIVELTD VS. STATE OF BIHAR [LAWS(PAT)-1992-9-25] [REFERRED TO]
INDIAN EXPLOSIVES LIMITED VS. STATE OF BIHAR [LAWS(PAT)-1992-9-24] [REFERRED TO]
CONVEYOR AND ROPEWAY SERVICES VS. STATE OF BIHAR [LAWS(PAT)-1995-11-39] [REFERRED TO]
GULJAG INDUSTRIES LIMITED VS. STATE OF RAJASTHAN [LAWS(RAJ)-2002-8-24] [REFERRED TO]
HARVEL AGUA INDIA PRIVATE LIMITED VS. STATE OF HIMACHAL PRADESH [LAWS(HPH)-2013-7-4] [REFERRED TO]
DEVENDRA TRADING COMPANY VS. STATE OF M.P. [LAWS(MPH)-2013-1-193] [REFERRED TO]
COMMISSIONER OF SALES TAX VS. J.K. JUTE MILLS LTD. [LAWS(ALL)-1970-4-28] [REFERRED TO]
MITSUBISHI CORPORATION VS. STATE OF KARNATAKA AND OTHERS [LAWS(KAR)-2011-9-252] [REFERRED TO]
CALTEX INDIA LTD VS. EXCISE AND TAXATION OFFICER [LAWS(J&K)-1962-1-3] [REFERRED TO]
SRI BHARGAVI AGRO TECH VS. ASSISTANT COMMISSIONER (CT), KAKINADA, EAST GODAVARI [LAWS(APH)-2014-10-60] [REFERRED TO]
RAJASTHAN CYLINDERS AND CONTAINERS LTD VS. COMMERCIAL TAXES OFFICER [LAWS(RAJ)-2015-2-186] [REFERRED TO]
STATE TRADING CORPORATION OF INDIA LTD VS. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES CORPORATE DIVISION [LAWS(ST)-2001-2-6] [REFERRED TO]
RELIANCE INDUSTRIES LIMITED VS. STATE OF U P [LAWS(ALL)-2012-9-9] [REFERRED TO]
ZUNAID ENTERPRISES VS. STATE OF M P [LAWS(SC)-2012-2-104] [REFERRED TO]
KRISHI ENTERPRISES VS. COMMISSIONER OF COMMERCIAL TAXES, ORISSA, CUTTACK [LAWS(ORI)-2011-2-43] [REFERRED TO]
LARSEN & TOUBRO LIMITED VS. STATE OF HARYANA [LAWS(P&H)-2012-1-151] [REFERRED TO]
STATE OF ARUNACHAL PRADESH AND OTHERS VS. BUISHI YADA MOTORS [LAWS(GAU)-2011-11-45] [REFERRED TO]
BABA AND SONS TRADELINK CO. VS. STATE OF CHHATTISGARH AND OTHERS [LAWS(CHH)-2010-10-44] [REFERRED TO]
MOHD ISMAIL AHMED VS. STATE OF CHHATTISGARH AND OTHERS [LAWS(CHH)-2011-4-79] [REFERRED TO]
DHARMAPURI DISTRICT CO-OPERATIVE MILK PRODUCERS UNION LTD. VS. STATE OF TAMIL NADU AND ORS. [LAWS(ST)-2009-7-1] [REFERRED TO]
VELLANKI FRAME WORKS, A SOLE PROPRIETORY CONCERN VS. COMMERCIAL TAX OFFICER, CHINAWALTAIR CIRCLE, VISAKHAPATNAM [LAWS(APH)-2014-12-34] [REFERRED TO]
COMMISSIONER OF COMMERCIAL TAXES VS. DESAI BEEDI COMPANY [LAWS(SC)-2015-3-123] [REFERRED TO]
GREEN HOTEL AND RESTAURANT, REGISTERED VS. THE ASSESSING AUTHORITY AND ORS. [LAWS(P&H)-1963-7-16] [REFERRED TO]
STATE OF ANDHRA PRADESH VS. ITC BHADRACHALAM PAPER BOARDS LIMITED [LAWS(APH)-2014-12-147] [REFERRED TO]
HINDUSTAN UNILEVER LTD. VS. DEPUTY COMMISSIONER OF COMMERCIAL TAX, CORPORATE DIVISION AND ORS. [LAWS(ST)-2009-12-3] [REFERRED TO]
HINDUSTAN UNILEVER LTD. VS. DEPUTY COMMISSIONER OF COMMERCIAL TAX, CORPORATE DIVISION AND ORS. [LAWS(ST)-2009-12-3] [REFERRED TO]
LARSEN AND TOUBRO LTD. VS. STATE OF ANDHRA PRADESH AND ORS. [LAWS(APH)-2015-9-16] [REFERRED TO]
D.P. SAW MILL VS. STATE OF U.P. AND ORS. [LAWS(ALL)-2015-7-287] [REFERRED TO]
JOHNSON MATTHEY CHEMICALS VS. THE STATE OF MAHARASHTRA [LAWS(BOM)-2016-2-26] [REFERRED TO]
PODDAR SPINNING MILLS LTD. VS. THE BOARD OF REVENUE [LAWS(RAJ)-1976-10-31] [REFERRED TO]
COMMISSIONER, DELHI VALUE ADDED TAX VS. ABB LTD. [LAWS(SC)-2016-4-14] [REFERRED TO]
RAJ SHIPPING AND ORS. VS. THE STATE OF MAHARASHTRA AND ORS. [LAWS(BOM)-2015-10-225] [REFERRED TO]
MOHD. RAFI, PROPRIETOR, R. B. TRADING COMPANY VS. STATE OF M. P. AND OTHERS [LAWS(MPH)-2003-4-133] [REFERRED TO]
RABINDRA NATH BANERJEE VS. UNION OF INDIA AND OTHERS [LAWS(CAL)-2001-11-22] [REFERRED TO]
M/S. BRAHMOS AEROSPACE PRIVATE LIMITED VS. THE STATE OF MAHARASHTRA [LAWS(BOM)-2017-1-31] [REFERRED TO]
M/S. BRAHMOS AEROSPACE PRIVATE LIMITED VS. THE STATE OF MAHARASHTRA [LAWS(BOM)-2017-1-31] [REFERRED TO]
VIJAYA STEELS LIMITED, KALLANAYAKANAHALLI, ANCHEPALYA POST, KUNIGAL TALUK, KUNIGAL VS. BANGALORE ELECTRICITY SUPPLY COMPANY LIMITED, BENGALURU AND OTHERS [LAWS(KAR)-2016-10-16] [REFERRED TO]
WS RETAIL SERVICES PRIVATE LIMITED VS. UNION OF INDIA [LAWS(MAD)-2016-12-149] [REFERRED TO]
QUIPPO ENERGY LTD. VS. UNION OF INDIA [LAWS(GJH)-2016-7-399] [REFERRED TO]
RUKMINIRAMA STEEL ROLLINGS PVT.LTD. VS. STATE OF GOA [LAWS(BOM)-2020-1-18] [REFERRED TO]
ACC LIMITED VS. STATE OF KARNATAKA [LAWS(KAR)-2019-11-85] [REFERRED TO]
VELLANKI FRAME WORKS VS. COMMERCIAL TAX OFFICER, VISAKHAPATNAM [LAWS(SC)-2021-1-21] [REFERRED TO]


JUDGEMENT

- (1.)By this petition for writs of certiorari and mandamus, the Tata Iron and Steel Co., Ltd., hereinafter referred to as the company, challenges the authority of the Commercial Tax Officer, Lyons Range, Calcutta to demand payment of Rs. 41,14,718-12 nP. to the West Bengal Government as tax leviable under the Central Sales Tax Act No. 74 of 1956 in respect of certain sales of steel goods.
(2.)The company has its registered office in Bombay, its Head Sales office in Calcutta in the State of West Bengal and its factories in Jamshedpur in the State of Bihar. The company is registered as a " dealer" under the Bihar Sales Tax Act, and is also registered as a " dealer" in the State of West Bengal under the Central Sales Tax Act, 1956. For the period of assessment July 1, 1957 to March 31, 1958, the company submitted its return of taxable sales to the Commercial Tax Officer, Lyons Range, Calcutta disclosing a gross taxable turnover of Rs. 9,561-71 nP. in respect of sales liable to Central Sales tax in the State of West Bengal. By his memorandum dated August 12, 1959, the Commercial Tax Officer directed the company to submit a statement of sales from Jamshedpur for the period under assessment, " documents relating to which were transferred in West Bengal or of any other sales that may have taken place in West Bengal under S. 3(b) of the Central Sales Tax Act, 1956. The company, by its letter dated September 30, 1959, informed the Tax Officer that the requisition for production of statement of sales made from Jamshedpur in the course of inter-State trade or commerce was without jurisdiction. The company contended that " all the sales from Jamshedpur were of the type mentioned in S. 3(a) of the Central Sales Tax Act and at the same time, some of them also fell within the category mentioned in S. 3(b) of the Act", that even if the sales were " of the type mentioned in S. 3(b) of the Act, the appropriate State of the place where the sales take place or are effected alone had jurisdiction to assess such sales to Central Sales tax", and that in respect of inter-State sales from Jamshedpur, the si us of the sale was always the State of Bihar as the goods were in Bihar either at the time of the contract of sale or at the time of appropriation to the contract. By his order dated October 21, 1959, the Commercial Tax Officer made a " best judgment assessment" on a gross turnover of Rs. 9,00,09,561-71nP. of inter-State sales and called upon the company to pay Rs. 41,14,718-12 nP. as tax under the Central Sales Tax Act.
(3.)The company had, on December 15, 1953, filed with the Sales Tax Officer, Jamshedpur a return of inter-State sales made from Jamshedpur for the period July 1, 1957 to March 31, 1958 and a return for the same period for the sales made from Dhanbad with the Sales tax Officer, Dhanbad. In these returns, the company included all sales in which movement of the goods had taken place from the State of Bihar to destinations outside that State The total turnover in respect of such inter-State sales as shown in the return exceeded Rs. 26 crores and the company paid as required by the Bihar Sales Tax Act Rs. 71 lakhs odd as advance tax under the Central Sales tax Act, 1956.
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