Sen, K. C. Mukherjee and P. K. Bose, for respondents Nos.
V. Viswanatha Sastri, N. A. Palkhivala S. N. Andley, J. Dadachanji, Rameshwar Nath and P. L. Vohra, for the petitioner.
The companypany had, on December 15, 1958, filed with the Sales Tax Officer, Jamshedpur, a return of interState 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.
1 and 2.
41,14,718.12 nP. as tax under the Central Sales Tax Act.
199 of 1959.
Lal Narayan Sinha and S. P. Varma, for respondent No.
The judgment of the Court was delivered by SHAH J. 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.
The total turnover in respect of such inter State sales as shown in the return exceeded Rs.
The companypany 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.
K. Daphtary, Solicitor General of India, R. Ganapathy Iyer, B. H. Dhebar and P. M. Sen for respondent No.
Counsel for the respondents companytends that the petition under Art.
The companypany companytended 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 situs of the sale was always the State of Bihar as the goods were in Bihar either at the time of the companytract of sale or at the time of appropriation to the companytract.
The companypany, 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 companyrse of inter State trade or companymerce was without jurisdiction.
August 29.
74 of 1956 in respect of certain sales of steel goods.
ORIGINAL JURISDICTION Petition No.
71 lakhs odd as advance tax under the Central Sales Tax Act, 1956.
By his memorandum dated August 12, 1959, the Commercial Tax Officer directed the companypany 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 .
26 crores and the companypany paid as required by the Bihar Sales Tax Act Rs.
41,14,718.12 nP. to the West Bengal Government as tax leviable under the Central Sales Tax Act No.
For the period of assessment July 1, 1957, to March 31, 1958, the companypany submitted its return of taxable sales to the Commer cial Tax Officer, Lyons Range, Calcutta, disclosing a gross taxable turnover of Rs.
By this petition the companypany impugns the validity of the order of the Commercial Tax Officer and claims a writ of certiorari quashing and setting aside the assessment order dated October 21, 1959, and a writ of mandamus directing the Commercial Tax Officer to refrain from taking steps in enforcement or implementation of the order.
The companypany 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.
9,561 71 nP. in respect of sales liable to Central sales tax in the State of West Bengal.
9,00,09,561.71 nP. of interState sales and called upon the companypany to pay Rs.
By his order dated October 21, 1959, the Commercial Tax Officer made a best judgment assessment on a gross turnover of Rs.
