Aggrieved by the decision of the Assessing Authority, the appellant corporation preferred statutory appeal before the first appellate authority which dismissed its appeal vide order dated 15.2.06 on the ground that numberrelevant documentary evidence has been produced to prove that the goods stood despatched to outside the State on stock transfer basis.
Vide order dated 19.2.07, the Assessing Authority passed re assessment order rejecting the request for adjournment made by the representative of the appellant corporation.
By the impugned judgment dated 16.5.08 the Division Bench of the Orissa High Court dismissed the said writ petition hence this civil appeal by way of petition for special leave is filed by the appellant corporation.
During the assessment year 2001 02 the appellant corporation moved HSD and SKO from Paradeep Port, Orissa to Haldia Port, West Bengal in the total quantity of 2,69,846.277 KL of SKO and 4,40,150.791 KL of HSD respectively.
No sooner the Commissioner granted stay of the recovery, the Assessing Authority gave numberice to the appellant corporation on 29.12.06 seeking to reopen the assessment on the ground that a portion of the total turnover had escaped assessment.
Appellant Indian Oil Corporation is inter alia engaged in the business of refining and selling of petroleum products including High Speed Diesel HSD and Superior Kerosene Oil SKO .
Thapar Madhu Saxena PS to Registrar Court Master The signed order is placed on the file.
Since, Big Ocean Tankers cannot be sent to the Haldia Port, West Bengal, the entire load of SKO and HSD which are carried by the Big Ocean Tankers are unloaded in the appellant corporations Terminal at Paradeep Port, Orissa.
Similarly, the appellant corporation approached the Commissioner for stay of the recovery which was granted vide its order dated 12.6.06.
The appellant corporation furnished a declaration in terms of Form F declaring that the movement of the subject goods stood occasioned by stock transfer and number by inter State Sale.
Suffice it to state that against the reopening of assessment, the appellant corporation moved the High Court in Writ Petition C No.3691 of 2007 seeking to challenge the reopening of assessment by the Assessing Authority raising additional tax demand of Rs.299,05,07,587/ including penalty of Rs.179,43,04,552/ .
Appellant corporation sells HSD and SKO by despatching the said goods from various refineries like Jamnagar Refinery, Vizag Refinery and Chennai Refinery to Haldia Port, West Bengal.
Out of the said stock a certain portion of the goods is used for local sales inside the State of Orissa and sales tax under Orissa Sales Tax Act, 1947 is paid.
2438 OF 2009 Arising out of SLP C No.21040 of 2008 M S INDIAN OIL CORPORATION LIMITED APPELLANT S VERSUS COMMISSIONER OF SALES TAX ANOTHER RESPONDENT S ORDER Leave granted.
The remaining portion is moved to Haldia Port in West Bengal by way of Small Tanker Vessels on stock transfer basis.
Appellant corporation is a registered dealer in the State of Orissa for the purpose of Central Sales Tax Act, 1956 for short, CST Act .
The Civil Appeal stands allowed with numberorder as to companyts.
Being aggrieved, the appellant corporation preferred Second Appeal to the Tribunal.
IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.
The ownership and title of the goods remained with appellant corporation as can be seen from the Bill of ladings.
21040 of 2009 Leave granted.
19799 of 2008 Stand over for two weeks.
SLP C No.
SLP C No.
