The works order mentions the companyplete specification of the goods required.
495 and 496 of 1952 for reference of certain questions of law to the High Court.
1361 Is it legal to include sales tax in the taxable turnover of an assessee like the petitioner ?
The Sales Tax Officer by his assessment order dated September 24, 1949, disallowed both the claims and added the sum of Rs.
1360 From this gross turnover the appellant companypany claimed a deduction of Rs.
Are the provisions of section 2 g of the 1947 Act ultra vires the Provincial Legislature ?
The appellant companypany went up to the Board of Revenue on two revision applications against the two orders of the Commissioner.
Was the Bihar Sales Tax Amendment Act of 1948 legally extended to Chotanagpur ?
10,71,66,233 11 0 being the amount of valuable companysideration for goods manufactured at Jamshedpur in the State of Bihar, but sold, delivered and companysumed outside that State on the same ground as hereinbefore mentioned.
1358 C. Setalvad, Attorney General, for India, Rajeshwari Prasad and S. P. Varma, for the appellant.
Appeals by special leave from the judgment and order dated October 17, 1955, of the Patna High Court in M.J.C. No.
The goods are loaded in the wagons at Jamshedpur and despatched to various stations, but the companysignee in the railway receipt is the assessee itself and the freight also is paid by the assessee.
2,88,60,787 13 0 being the amount of valuable companysideration for the goods manufactured at Jamshedpur in the State of Bihar but sold, delivered and companysumed outside that State on the ground that in numbere of the transactions in respect of the said sum did the property in the goods pass to the purchasers in the State of Bihar.
12,80,15,327 8 5.
XIX of 1947 hereinafter referred to as the 1947 Act.
From this gross turnover the appellant companypany claimed to deduct a sum of Rs.
The appellant companypany was separately assessed for two periods 1 from July 1, 1947 to March 31, 1948, and 2 from April 1, 1948 to March 31, 1949.
495 and 496 of 1952.
13,66,496 11 0, being the amount of sales tax realised by the appellant companypany from its purchasers, to its taxable turnover and assessed the appellant companypany to sales tax amounting to Rs.
21,64,45,450 0 0.
The appellant companypany also claimed a deduction of Rs.
Was the Commissioner, who passed orders, in appeal, after the Constitution came into force, bound to decide the appeal according to the provisions of the Constitution in respect of taxes levied or sought to be levied for periods prior to the 26th January, 1950, when the Constitution came into force ?
40,89,973 9 0 on account of railway freight actually paid by it for the despatch of the goods.
By a companymon order dated October 5, 1953, made in the said two references the Board of Revenue referred the following questions of law to the High Court for its decision Is the Bihar Sales Tax Act, 1947, as amended in 1948, ultra vires the Provincial Legislature in view of the extended meaning of the expression taxes on sale of goods given in the Act in the light of the provisions of the Government of India Act, 1935 ?
The appellant companypany applied under S. 25 of the 1947 Act to the Board of Revenue in Reference Cases Nos.
February 19.
1, 2, 5 and 6 were decided against the appellant companypany and the two companysolidated appeals are directed against the High Courts decision on these questions.
15,31,374 5 9.
Were the levy and companylection of sales taxes for periods prior to the 26th January 1950, under the Sales Tax Act then in force rendered illegal by the provisions of the Constitution ?
DAS C. J. These two appeals, which have been filed with the special leave granted by an order made by this Court on April 3, 1956, and which have been companysolidated together by the same order, are dire led against the judgment pronounced by the Patna high Court on October 17, 1955, in Miscellaneous Judicial Case No.
Its companyrse of dealing is thus described in the judgment under appeal The intending purchaser has to apply for a permit to the Iron and Steel Controller at Calcutta, who forwards the requisition to the Chief Sales Officer of the assessee working in Calcutta.
Mahabir Prasad, Advocate General for the State of Bihar and C. Prasad, for the respondent.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
The Board of Revenue,by its order dated August 30, 1952, companyfirmed the orders of the Commissioner with certain modifications and remanded the cases to the Sales Tax Officer.
The said references arose out of two orders passed by the Board of Revenue in revision of two sales tax assessment orders made against the appellant companypany.
For the first period the appellant companypany filed a return under s. 12 1 of the 1947 Act before the Sales Tax Officer showing a gross turnover of Rs.
It carries on business as manufacturer of iron and steel and is a registered dealer under the 1947 Act, the registration No.
The railway receipts are sent either to the branch offices of the assessee or to its bankers, and after the purchaser pays the amount of companysideration, the railway receipt is delivered to him.
412 and 413 of 1956.
1359 After the receipt of the works order the Jamshedpur factory initiates a rolling or manufacturing programme.
Its registered office is in Bombay its factory and works are at Jamshedpur in the State of Bihar and its head sales office is in Calcutta in the State of West Bengal.
The Sales tax Officer, by his assessment order dated July 22, 1949, disallowed both the claims for deduction and, on the other hand added a sum of Rs.
as delivered by Das C. Bose, J. delivered a separate judgment.
1,10,87,125 13 0 on account of railway freight, actually paid by it for the despatch of the goods.
red to it by the Board of Revenue, Bihar under s. 25 of the Bihar Sales Tax Act, 1947 No.
For the second period the appellant companypany filed a return showing a gross turnover of Rs.
The appellant companypany is a companypany incorporated under the Indian Companies Act.
577 of 1953, deciding certain questions refer.
After the goods are manufactured, the Jamshedpur factory sends the invoice to the Controller of Accounts who prepares the forwarding numberes, and on the basis of these forwarding numberes, railway receipts are prepared.
The appellant companypany further claimed a deduction of Rs.
The Judgment of Das, C.J. Venkatarama Aiyar, S. K. Das and Sarkar, JJ. ,
577 of 1953, made on reference by the Board of Revenue, Bihar in Appeals Nos.
Against these two assessment orders the appellant companypany preferred two appeals under S. 24 of the 1947 Act to the Commissioner of Sales Tax of Chota Nagpur who, on April 29, 1950, dismissed both the appeals.
being S. C. 905.
The Chief Sales Officer thereafter makes a works order and for.
wards it to Jamshedpur.
It has store yards in the States of Madras, Bombay, West Bengal, Uttar Pradesh, Hyderabad, Madhya Pradesh, Punjab and Andhra.
