ROHANA KALAN hereinafter called the Seller and Tandon Brothers New Mandi Muzaffarpur hereinafter called the Buyee for the sale of the following goods by the Seller to the Buyer upon the following terms and companyditions A B C D E F Factory Description Price per Md. ofQuantity Period s Re short of quality 40 Srs.
In respect of the assessment year 1948 49 there were four assessment orders companyering each quarter of the year,, the, first quarter being April 1948 to July 1948.
number lower than annas two S.S. No.
of marks Name F.O.R. Factory delivery Station Ex Factory.
82 2/7 lb.
Rohana Average companyour Rs.
Appeals by special leave from the judgment and order, dated October 17, 1963 of the Allahabad High Court in S. T. Ref.
In the statement of the case certain further facts were given and those are as under The applicants assessee mills were members of the Indian Sugar Syndicate Ltd., and they were entitled to send sugar under the orders of the Syndicate through some selling agents of their own.
The Judge Revisions disposed of the four applications by two orders, first dated February 1, 1950, and the second dated December 5, 1950.
The assessee mills then filed four revision applications before the Judge Revisions Sales Tax.
Section 5 of the Act reads as follows Sales of certain goods for delivery outside the State In respect of such manufactured goods as may be numberified by the State Government and subject to such restrictions and companyditions as may be prescribed, a rebate of one half of the tax levied on sales of such goods for delivery outside the Uttar Pradesh shall be allowed if such goods are actually so delivered.
In exercise of the powers companyferred by S. 5 of the Act, the Governor was pleased to order that rebate of one half of the tax levied on sales of certain goods including sugar manufactured in Uttar Pradesh for delivery outside Uttar Pradesh shall be allowed if such goods were actually so delivered.
86 to 89 of 1965.
CIVIL APPELLATE JURISDICTION Civil Appeal Nos.
The appellant, hereinafter referred to as the assessee mills, carries on the business of manufacturing and selling sugar and is registered as a dealer under the provisions of the Act.
D. Karkhanis and O. P. Rana, for the respondent, K. Jain, for intervener.
During the previous year relevant to the Assessment Year 1948 49, the assessee companypany had sold sugar to parties who carried on business outside Uttar Pradesh and also delivered the same outside Uttar Pradesh.
The question referred was as follows Whether in law the revising authority was right in holding that the sales in dispute were number for delivery outside Uttar Pradesh and that the applicant Was number entitled to a rebate under sec.
Average grain number Each of pack finer than I.S.S. ing 2/30.
It appears that this numberification was modified on March 30, 1949, but we are number companycerned with this modification.
The Judgment of the Court was delivered by Sikri, J.These four appeals by special leave are directed against the judgment of the Allahabad High Court in a Sales Tax Reference made by the Judge Revisions , Sales Tax, Uttar Pradesh, Lucknow, on being directed to do so by the High Court under s. 11 of the Uttar Pradesh Sales Tax Act, 1948, hereinafter referred to as the Act.
The question was referred in the following circumstances.
The Sales Tax Officer dealt with the question at issue in his order in respect of the quarter ending March 31, 1949, in detail and he was of the view that if property passed from the seller to the purchaser in Uttar Pradesh, s. 5 and the numberification issued under it companyld number apply.
The assessee mills submitted an application.under s. 5 of the Act in form VII, prescribed by, the Uttar Pradesh Sales Tax Temporary Rules, 1948, claiming 50 rebate on the sales of sugar delivered outside Uttar Pradesh.
It also sold sugar to parties who carried on business inside Uttar Pradesh but the sugar was despatched to stations outside Uttar Pradesh in companypliance with the instructions issued by the buyers.
V. Viswanatha Sastri and B. N. Kripal, for the appellant.
Thirty Six Bags 4,000 Ready Mills.
The delivery of the goods was made outside U.P. It is on the basis of these facts that the applicants assessee mills claimed that the sales had been made for delivery outside U.P. The standard companytract form prescribed by the Indian Sugar Syndicate has been annexed to the case and the following terms are relevant AN AGREEMENT made this Sixteenth day of October 1948 between the AMRITSAR SUGAR MILLS CO.
109 of 1956.
5 of the Act.
The Sales Tax Officer allowed rebate in respect of the sales of sugar to parties who carried on business outside Uttar Pradesh but rejected the claim for the sales which were made to parties carrying on business inside Uttar Pradesh.
