D.N. Patel, J. - (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 August, 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 Section 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/- 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 Section 8(1) of the Central Sales Tax Act, 1956, as well as under Section 13(1)(b) of the Bihar Finance Act sold to registered dealer under Section 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 Section 6(3)(c) of the Bihar Sales Tax Ordinance, 1976 dated 22nd December, 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:- The 22nd December 1976. Bikri-Kar/San/1005/76-14416 - In exercise of the powers conferred by clause (c) of sub-section (3) of section 6 of the Bihar Sales Tax Ordinance, 1976 (Bihar Ordinance No.209 of 1976), the Governor of Bihar is pleased to exempt from the 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 require for use of the UNICEF. 2. This notification shall come into force with effect from 1st January, 1977. By order of the Governor of Bihar,
(3.) Looking to Section 8(2-A) of the Central Sales Tax Act, 1956, the aforesaid sale by this petitioner to the UNICEF is not covered by Section 8(2-A) of the Central Sales Tax Act, 1956. For the ready reference, Section 8(2-A) of the Central Sales Tax Act, 1956 reads as under:- Section 8- Rates of tax on sales in the course of inter-State trade or commerce 1. ...... 2. ...... 2-A- Notwithstanding anything contained in sub-section (1A) of Section 6 or sub-section (1) or clause (b) of sub-section (2) of this section, the tax payable under this Act by a dealer on his turnover in so far as the turnover or any part thereof relates to the sale of any goods, the sale or, as the case may be, the purchase of which is, under the sales tax law of the appropriate State, exempt from tax generally or subject to tax generally at a rate which is lower than four percent (whether called a tax or fee or by any other name), shall be nil or, as the case may be, shall be calculated at the lower rate. Explanation - For the purposes of this sub-section a sale or purchase of any goods shall not be deemed to be exempt from tax generally under sales tax law of the appropriate State if under that law the sale or purchase of such goods is exempt only in specified circumstances or under specified conditions or the tax is levied on the sale or purchase of such goods at specified stages or otherwise than with reference to the turnover of goods. ";