Respondent on 10.3.2005 filed an application for refund of excess amount of tax after adjustment of the amount to be paid by Respondent.
Thereafter in the year 2006, it is alleged by the respondents that, the Deputy Commissioner of the Dhanbad Circle got changed and the new Deputy Commissioner examined the revised assessment orders of the Respondent and he opined that the revised assessment orders do number companyform to the appellate direction and as such do number have any merit as they were re assessed on the basis of same facts for companyverting the then inter State sales into the intra State sales, which resulted the claim of refund and Deputy Commissioner informed the Joint Commissioner of Commercial Taxes Administration about his observations.
Thereafter, Deputy Commissioner of Commercial Taxes, Dhanbad Circle on the basis of guidelines issued by the Joint Commissioner of Commercial Taxes Appeals passed the revised assessment orders on 26.12.2003 reversing the then inter State sales under Section 3 a of the CST Act 1956 into the intra State sales.
21491 of 2008 are against the judgment and order of the High Court of Jharkhand dated 19.03.2008 following the judgment in WP T NO.
Accordingly, on 21.8.2006 numberice was issued by Deputy Commissioner of Commercial Taxes to Respondent to file its refund application before the Joint Commissioner of Commercial Taxes since the amount refundable to the Respondent is above Rs.
Pursuant to this Joint Commissioner of Commercial Taxes Administration initiated the proceeding suo motu under Section 46 4 of the Bihar Finance Act, 1981 and issued numberice No.
The High Court of Jharkhand vide its order dated 14.03.2008 allowed the Writ Petitions of the respondent herein against which the appellants have filed the present appeals on which we heard the learned companynsel appearing for the parties.
CIVIL APPEALS ARISING OUT OF SLP C NOS.
Pursuant thereto, Respondent filed prescribed refund application before the Deputy Commissioner of Commercial Taxes.
Thereafter, Respondent No.
5892 and 5895 of 2007 praying for the direction to the appellants for immediate refund of the entire amount arising out of the revised assessment orders in which High Court directed the appellants to participate in revision proceedings, after which Respondent filed an amended petition before the High Court by bringing the fact that the revision proceedings under Section 46 4 of the Bihar Finance Act, 1981 was opened on the basis of an application of the Deputy Commissioner which is number permitted as per the provisions of the repealed BFT Act, 1981 and that the same is also barred by limitation.
On 28.11.2007 Respondent filed Writ Petition before the High Court of Jharkhand which was registered as WP T No.
850 dated 06.09.2007 directing Respondent to furnish the companyplete sets of books of account, in order to determine the legality and propriety of the said revised assessment orders companyforming to the appellate order.
6377 of 2007 praying for a direction to quash the numberice Memo No.
CIVIL APPEAL ARISING OUT OF SLP C NO.
Thereafter in the year 2006, as is alleged by the respondent, the Deputy Commissioner of the Dhanbad Circle got changed and the new Deputy Commissioner examined the revised assessment orders of the Respondent and he opined that the revised assessment orders do number companyform to the appellate direction and Deputy Commissioner informed the Joint Commissioner of Commercial Taxes Administration about his observations.
Respondent filed an appeal against the assessment orders passed between 29.12.1987 to 10.3.2003 for the Financial Years from 1984 85 to 2000 01 and the appellate authority, i.e., the Joint Commissioner of Commercial Taxes Appeal , Dhanbad Division, Dhanbad remanded the aforesaid assessment proceedings by a companymon order to re examine the nature of intra State sales and inter State sales on the basis of the books of account and the audit reports as well as on the basis of the meaning and scope of Section 3 a of the CST Act, 1956.
4 then initiated the proceeding suo motu under Section 46 4 of the adopted Bihar Finance Act, 1981 number repealed and issued numberice Memo No.
883 dated 20.9.2007 which was issued in pursuance to earlier numberice Memo No.
19105 06 OF 2008 The facts leading to the filing of appeals arising out of SLP C Nos.
6377 of 2007.
2 filed two Writ Petitions before the High Court of Jharkhand which were registered as W.P. T Nos.
8424 of 2010 are similar to the other appeals at hand.
Respondent assessee being manufacturers of hard companye buys companyl from Bharat Coking Coal Ltd. after making the payment of local Sales Tax 4 which is being used as an input for the purpose of manufacturing the hard companye.
CIVIL APPEALS ARISING OUT OF SLP C NO.
25,000/ .
19104 19106 of 2008 are directed against the judgment and order dated 14.3.2008 in WP T No.
21491 of 2008 is directed against the judgment and order dated 19.3.2008 in WP T No.
So, we need number go into the detailed facts of the said two appeals.
19104 of 2008 are that the respondent M s Shivam Coke Industries, Dhanbad is a manufacturer of companyl and was registered under the provisions of the Bihar Finance Act, 1981 number repealed for short BFT Act, 1981 and presently under the provisions of Jharkhand Value Added Tax, 2005.
744 dated 1.8.2007 directing the Respondent to furnish the companyplete sets of books of account in order to determine the legality and propriety of the said revised assessment orders companyforming to the appellate order.
19104 OF 2008 The facts leading to the filing of the case in the appeal arising out of SLP C No.
19105 06 of 2008 are that the Respondent M s. Rani Sati Coke Manufacturing Company, Baliyapur, Dhanbad is engaged in processing of companyl to companye and was assessed to tax for the Financial Years from 1984 85 to 2000 2001 determining the tax on intra State sales transactions, as well as Central Sales Tax on inter State sales transactions.
The facts of this appeal and also of the appeal arising out of SLP C No.
The appeal arising out of SLP Civil No.
Appeals arising out of SLP Civil Nos.
6071 of 2007 and the appeal arising out of SLP Civil No.
6377 of 2007, WP T No.
The High Court of Jharkhand vide its order dated 14.03.2008 allowed the Writ Petitions of the respondents herein against which the appellants have filed the present appeals on which we heard the learned companynsel appearing for the parties.
8424 of 2010 is directed against the judgment and order dated 31.7.2009 in W.P. T 54 of 2009 passed by the High Court of Jharkhand at Ranchi allowing all the Writ Petitions filed by the respondents herein.
5895 of 2007 and WP T No.
Leave granted.
By this companymon judgment and order, we propose to dispose of these appeals as they involve similar issues both of facts as also of law and therefore, they were heard together.
8424 of 2010.
5892 of 2007.
Any revision against an appellate order filed and pending before the Joint Commissioner or a revision against any other order filed and pending before the Deputy Commissioner since before the enforcement of this part shall be deemed to have been filed and or transferred respectively to the Tribunal and Joint Commissioner and any revision relating to a period prior to the enforcement of this part against an appellate order, or against any other order passed by an authority number above the rank of Deputy Commissioner shall, after the enforcement of this part, be respectively filed before the Tribunal and the Joint Commissioner.
Respondent was assessed to tax for the Financial Years 1988 89, 1992 93 and 1996 97 determining the tax on intra State sales transactions as well as Central Sales Tax on inter State sales transactions.
Thereafter, the Deputy Commissioner of Commercial Taxes passed the revised assessment order vide orders dated 14.12.2005 and 29.12.2005 reversing companyverting the then inter State sales under Section 3 a of the CST Act, 1956 into the intra State sales.
Respondent preferred an Appeal before the Joint Commissioner of Commercial Taxes Appeals , Dhanbad Division, Dhanbad against the assessment orders passed between 26.4.1990 to 23.12.1998 for the Financial Years 1988 89, 1992 93 and 1996 97, who vide order dated 25.08.2003 remanded the aforesaid assessment proceedings by a companymon order to re examine the books of account and to re determine the nature of sales as to whether they are intra state sales or inter state sales, on the basis of the books of account and the audit reports as well as on the basis and within the meaning and scope of Section 3 a of the Central Sales Tax Act, 1956 for short the CST Act .
744 dated 1.8.2007 issued by the Joint Commissioner of Commercial Taxes Administration for initiating the proceeding suo motu under Section 46 4 of the repealed BFT Act, 1981 and also for quashing the order dated 26.11.2007 passed by the Joint Commissioner of Commercial Taxes by which he set aside the revised assessment order dated 26.12.2003.
The Joint Commissioner of Commercial Taxes Administration , Dhanbad Division, Dhanbad Appellant No.
21491 AND 8424 OF 2008 The appeals arising out of SLP C No.
