SARVA SHRI RAMA DAIRY PRODUCTS LIMITED Vs. COMMISSIONER, COMMERCIAL TAX
LAWS(UTN)-2012-11-37
HIGH COURT OF UTTARAKHAND (AT: NAINITAL)
Decided on November 27,2012

Sarva Shri Rama Dairy Products Limited Appellant
VERSUS
COMMISSIONER, COMMERCIAL TAX Respondents

JUDGEMENT

- (1.) On March 10, 2010, the Tribunal passed the judgment in respect of a matter relevant to assessment year 2002-03, which judgment is under revision before us. There has been 23 days delay in preferring the revision. Accordingly, an application for condonation of delay has been, filed. To that, a counter-affidavit has been filed. We have considered the averments made in the application for condonation of delay and also the averments, made in the counter-affidavit filed thereto and, being satisfied with the reasons for the delay in preferring the revision, we allow the application. Heard on merits.
(2.) The facts to which there appears to be no dispute are that the revisionist manufactures and sells desi ghee and other milk products. Prior to December 21, 2002, the revisionist used to confine its selling activities within the State of Uttar Pradesh, as it remained after creation of the State of Uttarakhand by and under the provisions of the Uttar Pradesh Reorganisation Act, 2000. Prior to December 21, 2002, the revisionist established an establishment in the State of Uttarakhand for the purpose of selling desi ghee and other milk products produced by it in the State of Uttar Pradesh, in the State of Uttarakhand. All necessary licences, permissions, registration, etc., in that regard, were obtained by it prior to December 21, 2002. On December 21, 2002, a truck entered the State of Uttarakhand from the State of Uttar Pradesh containing desi ghee and other milk products of the revisionist with a road challan and a blank form XXXI. The road challan suggested that the goods were being transferred from the establishment of the revisionist situate at Uttar Pradesh to the establishment of the revisionist situate in Uttarakhand. Form XXXI, which was then lying in blank, was issued by the Commercial Tax Department of Uttarakhand. Inasmuch as the said form was lying in blank, the goods were seized, whereupon, the same were permitted to be released upon deposit of security money and, later on, the security deposit was appropriated towards penalty, as was imposed.
(3.) At the time the incident took place, the U.P. Trade Tax Act, 1948 was holding the fort. Section 28A of the said Act mandated that goods imported by road must accompany declaration form duly verified by the consignor in the prescribed manner, together with such other documents as may be prescribed. The U.P. Trade Tax Act, 1948 talked about importation of goods in the State of Uttar Pradesh. After creation of the State of Uttarakhand, by reason of the provisions contained in the Uttar Pradesh Reorganisation Act, 2000, the provisions contained in the U.P. Trade Tax Act, 1948 continued to remain applicable to the State of Uttarakhand. Therefore, by a fiction of law, importation, as contemplated in section 28A of the U.P. Trade Tax Act, 1948, also included importation to the State of Uttarakhand even from the State of Uttar Pradesh. The statutory mandate that goods, thus imported, must accompany declaration form duly verified by the consignor, being a mandate of the statute, could not be avoided. Rule 83 of the U.P. Trade Tax Rules, 1948 further mandated that, in relation to matters dealt with herein i.e., stock transfer, the truck carrying goods imported must at least have also a challan. In the instant case, the goods imported by road accompanied a challan and a blank declaration form.;


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