The Deputy Commissioner of Commercial Tax issued a numberice to BOC on or about 20.4.2005, stating It is informed that you have deposited tax 2 on the sale of industrial gases to M s TISCO Ltd. Because the Honble Supreme Court has dismissed the SLP No.
Hence, you are directed to produce the evidence before the undersigned of deposit of the balance admitted tax of Rs.1,02,45,572/ by 20.5.2005, otherwise the proceedings for imposition of penalty will be initiated against you u s 16 9 of Bihar Finance Act, 1981 as adopted by Jharkhand Another numberice dated 29.6.2005 was also issued, stating In spite of informing you by this offices letter No.
5, 1981 and in supersession of Finance Commercial Taxes Department numberification No.
Oxygen was shown in the list of goods taxable at 3 as specified in Annexure B appended to the registration certificate.
BOC in its letter dated dated 15.7.2005, addressed to the Deputy Commissioner, Commercial Taxes, Jamshedpur Circule, Jamshedpur, stated After receiving the said letter numberice dated 29.06.05, we had taken up the matter with Tata Steel i.e. our purchaser who is the registered dealer for purchasing of the said Industrial Gases including Oxygen.
Concededly, TISCO never applied for amendment or modification of the Registration Certificate.
However, the said purported mistake was sought to be rectified by BOC in terms of the said Notification dated 3.2.1986 charging two per centum sales tax on the supplies of oxygen gas made to TISCO.
By a Notification being S.O. 1096 dated 9.9.1983, it was provided O. 1096 the 9th September, 1983 In exercise of the powers companyferred by sub section 1 of Section 13 of the Bihar Finance Act, 1981 Part 1 Bihar Act No.
604 dated 12.4.1982, the rate of sales tax on Industrial raw materials inputs payable under Section 13 1 b of the Act was fixed at one per centum.
Again, you are directed to produce the evidence before the undersigned of deposit of the balance admitted tax of Rs.1,02,45,572/ by 15.7.2005, otherwise the proceedings for imposition of penalty will be initiated against you u s 16 9 of Bihar Finance Act, 1981 as adopted by Jharkhand.
Indisputably, in terms of the provisions of the Act and the rules framed thereunder, a dealer is required to show the list of goods which were taxable at 1 as also the list of those goods which were taxable at 3.
Particular purpose for which Required 1 2 Indisputably, the State from time to time issued several numberifications, one of such numberification being dated 15.12.1976 in terms whereof tax at the rate of three per centum was prescribed in respect of the goods required directly for use in manufacture.
The factual matrix involved is number in dispute.
Indisputably, TISCO applied for and was granted a registration certificate in terms of the provisions of Section 13 1 b of the Bihar Finance Act, 1981 hereinafter called and referred to as, the Act .
BOC began supply of oxygen gas to TISCO from the year 1993.
For the said purpose, it purchases oxygen gas from M s B.O.C. India Ltd. BOC , the producer and supplier, for industrial and medical use.
TISCO issued a declaration in terms of Form IX of the Rules.
188 dated 20.4.2005 the balance amount of Rs.1,02,45,572/ being admitted tax has number been deposited by you till date.
However, by reason of S.O. No.
M s Tata Iron Steel Company Limited TISCO produces steel.
S.O. 604, dated the 12th April, 1982, the Governor of Bihar is pleased to direct that the rate of sales tax payable under clause b of sub section 1 of Section 13 of the said Act on the raw materials required directly for use in the manufacture or processing of goods for sale in the State or in companyrse if inter state trade or companymerce, excluding such raw materials which have already undergone any manufacturing or production process and which are required for further assembly therewith shall be at the rate of two per centum.
B. SINHA, J. Leave granted.
Indisputably, it was renewed from time to time it companyered the period in question, namely, 2001 02, having been renewed till 31.5.2004.
Yet again, by reason of S.O. 154 dated 3.2.1986 sales tax on sale of the raw materials required directly for use in the manufacture or processing of goods for sale excluding such raw materials which have already undergone any manufacturing or production process and which are required for further assembly therewith shall be at the rate of two per centum.
These two appeals arising out of a judgment and order dated 2.11.2007 rendered by the High Court of Jharkhand at Ranchi in Writ Petition T No.
4693 of 2005 were taken up for hearing together and are being disposed of by this companymon judgment.
Indisputably again, till the Assessment Year 2002 2003 for supply of oxygen gas to TISCO, BOC also used to charge sales tax at the rate of three per centum.
Oxygen gas companytinued to be allowed to remain in Annexure B of the Registration Certificate wherefor sales tax was payable at the rate of three per centum.
15419/2004, filed on your behalf, vide order dated 30.3.2005.
The said certificate originally was granted on 16.3.1983.
BOC also deposited tax at the rate of two per cent on the sale of industrial gases to TISCO.
