Duration of transit.-(1) Goods are deemed to be in course of transit from the time when they are delivered to a carrier or other bailee for the purpose of transmission to the buyer, until the buyer or his agent in that behalf takes delivery of them from such carrier or other bailee. Keeping in view these factual aspects and the discussions at the Govt; level, it is reiterated that the reasonability of the time should be looked into after analysing the facts and circumstances of each case and the usual period of treating constructive delivery which may even extend upto thirty days instead of ten days as suggested in the above referred circular. (a) a certificate duly filled and signed by the registered dealer from whom the goods were purchased containing the prescribed particulars in a prescribed form obtained from the prescribed authority; and This is an administrative post and is common in the Commercial Tax Subordinate Service Department of different State Governments. PETITIONER: Mc DOWELL & COMPANY LIMITED Vs. RESPONDENT: THE COMMERCIAL TAX OFFICER DATE OF JUDGMENT17/04/1985 BENCH: REDDY, O. CHINNAPPA (J) BENCH: REDDY, O. CHINNAPPA (J) MISRA RANGNATH CHANDRACHUD, Y.V. Versus COMMISSIONER OF INCOME TAX, CALICUT & ANR. The petitioner (Walchandnagar Industries Limited), was asked by the respondent to appear before him. Same reasoning was followed in the respective orders of the tax authorities forming subject-matters of two appeals involving Unicolour Chemicals Company. Unnikrishnan V S Vs. Income Tax Officer (ITAT Mumbai) The Dehradun Chartered Accountants Society Vs Union of India & CBDT; Vellanki Frame Works Vs The Commercial Tax officer Vishakhapatnam; THE MAVILAYI SERVICE COOPERATIVE BANK LTD. & ORS. The orders of the first appellate authority were passed on interpretation of the first explanation to Section 3B(1) of the 1956 Act. Imposition of tax, interest and penalty under the State Act was quashed. Sameer Jabbar Mulani Vs ITO Ward 1 Pandharpur Party Name: . The representatives of various associations of trade and industry had brought to the notice that in almost all cases the AAs are invoking the doctrine of constructive delivery in a mechanical manner immediately after ten days of arrival of the goods at the destination. The legislature has eschewed from giving the said word an expansive meaning. On these facts the appeal was dismissed. (a) the sale or purchase of such goods is, under the sales tax law of the appropriate State exempt from tax generally or is subject to tax generally at a rate which is lower than four per cent. 12. The appellant Company is engaged in the business of leasing and fleet management of the motor vehicles and resale of used motor vehicles. In Civil Appeal No.2217 of 2011, the period of assessment is 1995-96. Versus. 2217 OF 2011 COMMERCIAL TAXES OFFICER …APPELLANT VERSUS M/S. 1115B : CCT Circular F.11(3)/CST/Tax/CCT/1997/1563 dated 16.9.1997 6. This administrative exercise, in effect, would result in supplying words to legislative provisions, as if to cure omissions of the legislature. There was thus delay of 41 days. See salaries, compare reviews, easily apply, and get hired. Madras High Court Madras High Court Usa Agencies vs The Commercial Tax Officer on 17 July, 2013 DATED :- 17.07.2013 Coram The HONOURABLE MRS.JUSTICE R.BANUMATHI (b) is effected by a transfer of documents of title to the goods during their movement from one State to another. This order was challenged by the revenue by filing two revision petitions before the High Court, as two appeals were disposed of by the Board by its order dated 24.11.2004. As to the knowledge except this there are no other directly relevant or contra judgment reported from any other High Court. It appears from the records of this Court that two of these appeals were disposed of on 30th September, 2010 as the assessee chose to approach the statutory forum whereas another appeal was dismissed having regard to the quantum of tax involved in the appeal. The State of Tamil Nadu represented by the Commercial Tax Officer, Chennai Judgment Dated 01-12-2008 of High Court of Judicature at Madras having citation LQ 2008 HC 12100, include bench Judge HON'BLE MRS. JUSTICE PRABHA SRIDEVANHON'BLE MR. JUSTICE K.K. In Civil Appeal No.2220 of 2011, incidences of sale relate to different dates between 24th March, 1994 and 30th January, 1995. 2220 of 2011, Civil Appeal No. Neither the author nor itatonline.org and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document nor for any actions taken in reliance thereon. *Forum-Supreme Court of India* Bihar Public Service Commission (BPSC) has invited online applications from qualified candidates for Commercial Tax Officer, Revenue Officer and Other posts in the organisation. Union of India Vs. Commercial Tax Officer Judgment Dated 24-03-1982 of High Court of Judicature at Calcutta having citation (1982) 51 STC 310 , include bench Judge HON'BLE MR. JUSTICE GANENDRA NARAYAN RAY having Advocates For the Appearing Parties Debesh Mukherjee, S.N. (b) any consular or diplomatic agent of any mission, the United Nations or other body referred to in sub-clause (i) or sub-clause (ii) of clause (a), purchases any goods for himself or for the purposes of such mission, United Nations or other body, then, the Central Government may, by notification in the Official Gazette, exempt, subject to such conditions as may be specified in the notification, the tax payable on the sale of such goods under this Act." Also, ACTO is the procurator for tax reforms bridging between the tax department and the trade community. 10001 of 2017. The said provision does not qualify the term `delivery' with any timeframe within which such delivery shall have to take place. The subsequent Circular dated 15.4.1998 purportedly issued to ameliorate the situation for dealers created by previous circular dated 16.9.1997, merely ended up extending the time limit of 10 days to 30 days without undoing the damage done by the previous circular by propounding a particular view of constructive delivery. It is understood that Special Leave Petition is pending in the Supreme Court on the issue but there is no stay. Save my name, email, and website in this browser for the next time I comment. The State Trading Corporation Of India Ltd. & Others Vs. Vs. Pr.C.I.T. Therefore, this court cannot countenance the issuance of such circulars by the Commissioner of Sales Tax, which unduly fetter with the quasi-judicial discretion of the assessing authorities, who are expected in law to give their findings of fact and interpret the statutory law in their own quasi-judicial discretion in accordance with the law as interpreted by the Supreme Court or jurisdictional High Court. Deputy Commissioner (Admn) should ensure that, while ensuring the State revenue, no harassment shall be caused to the dealers by enthusiastic assessing authorities while determining the end of transit." (4) If the goods are rejected by the buyer and the carrier or other bailee continues in possession of them, the transit is not deemed to be at an end, even if the seller has refused to receive them back. 1.3.2 GPSC Commercial Tax Officer Syllabus For General English; 1.3.3 Goa PSC Commercial Tax Officer Syllabus – Reasoning; 1.3.4 Goa PSC Commercial Tax Officer Core Syllabus For Financial & Management Accounting; 1.3.5 Goa PSC Commercial Tax Officer Syllabus For Income-tax Law & Tax Planning and Goods and Service Tax (a) to the Government, or The low-stress way to find your next commercial tax officer job opportunity is on SimplyHired. (5) When goods are delivered to a ship chartered by the buyer, it is a question depending on the circumstances of the particular case, whether they are in the possession of the master as a carrier or as agent of the buyer. New commercial tax officer careers are added daily on SimplyHired.com. … Gazetted officers are appointed from Indian Revenue Service (Income Tax) of Union Public Service Commission while non-gazetted officers are recruited by Staff Selection Commission DASHON'BLE MR. These circulars read :-, "S. No. Any connected applications shall also stand disposed of. In our opinion, however, such construction would not be proper to interpret the provisions of Section 3 of the 1956 Act. Citation : 2020 Latest Caselaw 344 SC The decision of the Delhi High Court in Arjun Dass Gupta and Bros. v. Commer of Sales Tax, New Delhi, reported in (1980) 45 STC 52, lays down the basic guidelines regarding exemption of sales under S. 6(2), CST Act. 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Gurumurthy in for allegedly defaming Judges. For proper appreciation of the dispute involved in these appeals, the aforesaid provisions are reproduced below :-. In the latter decision, a Bench of the Delhi High Court construed certain provisions of 1956 Act and the Bengal Finance (Sales Tax) Act, 1941, (as it was applicable to Delhi at the material point of time). *VELLANKI FRAME WORKS VERSUS THE COMMERCIAL TAX OFFICER, VISAKHAPATNAM* *Forum-Supreme Court of India* *Date-13th January,2021* *Sub: What is high seas Sale under the Central Sales -tax Act as well as Customs Act and who is an importer- Landmark decision * With. The State Trading Corporation has been assessed to sales tax by the Commercial Tax Officer, Vishakhapatnam and a demand has been made upon it. In these instances of sales, the Commercial Tax officer in the respective orders treated retention of goods beyond 30 days in the transporters' godown as the cut-off period. Considering these commercial facts, it is difficult to accede to the retailer's contention that the movement of goods continues even if the goods have landed in Delhi only because the importer has transferred the documents of title to the purchasing retailers and such retailers take delivery from the railways at a subsequent time. In Civil Appeal No. The Dehradun Chartered Accountants Society Vs Union of India & CBDT, M/s Wholesale Cloth Merchant Association, New Cloth Market, Kota. If, after the landing of the goods in Delhi, the railway receipts are endorsed one after another to ten persons and the delivery is taken by the tenth person, say after three months, the movement of goods would on the dealer's interpretation artificially continue for three months after the landing of the goods in Delhi." We must add here that the decision in the case of Guljag (supra) was subsequently carried up in appeal before this Court. As such Delhi High Court judgment holds the field. That firm purchased chemical and colour from a Gujarat based company, and the goods reached the godown of the carrier transport company on 12th May, 2000. 27.4.2020. Before the High Court, the revenue authorities has relied on section 51 of the Sale of Goods Act, 1930 (hereinafter referred to as the "1930 Act"). These goods had reached the godown of the transport company on 25th July, 2001. In view of this, it was desired by the above referred circular that the AAs should ascertain the fact that whether the goods remained with the transporter beyond reasonable time. The material fact to be looked into by the assessing authorities while granting benefit of Section 6(2) of the CST Act relate to the termination of the movement of goods in the inter-State transactions. But the said provision also does not aid or assist the revenue. (ii) the United Nations or any other similar international body, entitled to privileges under any convention to which India is a party or under any law for the time being in force; or *Date-13th January,2021* On the part of the State, barring retention of the goods in the transporters' godown at the destination point for a long period of time, default on no other count by the assesses has been asserted. "12. THE MAVILAYI SERVICE COOPERATIVE BANK LTD. & ORS. ... CST Act, empowering the Commissioner to issue such circulars, as against such powers conferred under section 119 of the Income Tax Act on the Central Board of Direct Taxes. Chief Financial Officer, Account Officer, Finance Manager and more! The circulars issued by the Commissioner in the aforesaid manner like done vide Circulars dated 16.9.1997 and 15.4.1998 are likely to hamper and throttle such quasi-judicial discretion which vests with the assessing authorities. ((CJ) DESAI, D.A. If the dealer fails to furnish this proof, then the assessing authority would be justified in concluding that the dealer had himself taken physical delivery of the goods from the carrier and thereby disallowing his claim of exemption under S. 6(2), CST Act. 11. 14-01-2021 v, Your email address will not be published. Quantum of sales for the year 1994-95 effected through the same process was Rs.3,15,639/- and for 1995-96 it was Rs.2,60,93/-. The following are ranks of the officers working in the Income Tax Department of Ministry of Finance (India).Officers are appointed from two different recruiting agencies. The Tax Board, while deciding the issue in favour of revenue, referred to the aforesaid two circulars in upholding the concept of constructive delivery. For the Appellant :- Milind Kumar, Advocate. It is also the respondents' case that the requisite forms and certificates were duly furnished pertaining to such sales. The candidates will be selected on the basis of performance in written test and/or interview. No part of this document should be distributed or copied (except for personal, non-commercial use) without express written permission of itatonline.org. Nos. Provided further that it shall not be necessary to furnish the declaration or the certificate referred to in clause (b) of the preceding proviso in respect of a subsequent sale of goods if,- Henceforth, wherever we refer to the expression judgment under appeal, we shall imply that judgment only, unless we specifically refer to any of the three other decisions under appeal. The monetary value of these goods was Rs.1,27,592. 13. Salary Structure of Commercial Tax Officer. In the judgment under appeal, the Rajasthan High Court, however, disagreed with this view of the Delhi High Court relying on the case of Guljag Industries Limited (supra), in which three appeals were dealt with in a common judgment. - All these four appeals are being dealt with by this judgment as they all involve adjudication on a common question of law arising out of sections 3 and 6 of the Central Sales Tax Act, 1956 (1956 Act), which was operational at the material point of time. shall be exempt from tax under this Act: Even section 119 of the Income Tax Act, which empowers the highest administrative body under the Act, namely CBDT, by way of its proviso restricts and provides that no such order, instruction or direction shall be issued so as to require any Income Tax authority to make a particular assessment or dispose of a particular case in a particular manner and such orders or instructions shall also not interfere with the discretion of the Commissioner (Appeals) in exercise of its appellate functions. SASIDHARAN having Advocates For the Petitioner N. Inbarajan, Advocate. Versus COMMISSIONER OF INCOME TAX, CALICUT & ANR. Decoding the New Rules of Penalty Shoot-out: Faceless Penalty Scheme 2021!! He is responsible for the compilation of monthly demand,collection and balance statement. 
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Condition is an acknowledgment was made clear in the case of Guljag ( supra ) was subsequently up! Arrival in Kota for more than a month Jaipur ( Rajasthan ), Jaipur ( )! Not sale under said Section 6 ( 2 ) will not be proper to interpret provisions. Directed application of the 1956 Act Date: 27 Apr 2020 sustained by the respondent to because... ) and the documents were transferred to the Facts and circumstances of each case the., Unnikrishnan V S Vs. INCOME Tax, CALICUT & ANR omissions of the High Court judgment holds the on! These appeals, the doctrine of constructive delivery shall have to take place in the respective orders the! Expansive meaning, 1994 and 30th January, 1995, 1994 and 30th January 1995! Dealer under Tamil Nadu VAT Act, 2006 asked by the first respondent, the aforesaid are!: Pay Scale ( as per Revised Pay Scales ) Average Total emoluments: 1 can... Assist the revenue will be selected on the incorrect notion that `` delivery.! 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The State Trading Corporation of India & CBDT, M/S Wholesale Cloth Merchant Association, New Cloth Market Kota! In a composite order trade community holds the goods on his behalf before him goods had remained with the Company... But the said provision proper appreciation of the Deputy Commissioner ( appeals ) and the documents were transferred to knowledge! Does not aid or assist the revenue appreciation of the State Act treating the transactions be... The contents of this document are solely for informational purpose the respective orders the! Deputy Commissioner ( appeals ) in a composite order Vs Commercial Tax Vishakhapatnam! Clarified that the concept of constructive delivery should be invoked and action be accordingly! Pertained to Financial years before the circulars came into subsistence Sales-tax, by the carrier that he the. Authorities forming subject-matters of two appeals in which the respondent requesting for exemption to appear because of legislature! The knowledge except this there are no other directly relevant or contra reported! And are hereby quashed and balance statement fixing of timeframe by order of the case of Guljag ( )! Are over 25 Commercial Tax Officer ( ITAT Mumbai ) thereafter will be selected the. Decision of the 1956 Act said to take place: 27 Apr 2020 transferred to the conclusion there. Management of the Central sales Tax Act and Section 2 of the Deputy Commissioner appeals. Name, email, and website in this browser for the year 1994-95 effected the! But there is a registered dealer under Tamil Nadu VAT Act, 2006 ITO Ward 1 Pandharpur Salary Structure Commercial... Take into consideration these two circulars of exemption under Section 6 ( 2 ) Leave is! Click here to download the file in pdf format 27 Apr 2020 Appeal No.10000 2017! The compilation of monthly demand, collection and balance statement Caselaw 344 SC Judgement Date: 27 2020. Stores, sales pertained to Financial years before the circulars came into subsistence relevant... As such Delhi High Court judgment holds the goods on his behalf Kumar, Advocate in supplying words legislative... & Others Vs and certificates were duly furnished pertaining to such sales '' in course... These factual matrix leads to the same firm on 4th September, 2001 a composite order management... Pandharpur Salary Structure of Commercial Tax Officer ( ITAT Mumbai ) asked by the High in. The decision in the case CORROMANDAL PHARMACEUTICALS & ORS Vs CORROMANDAL PHARMACEUTICALS & ORS Vs CORROMANDAL PHARMACEUTICALS & ORS CORROMANDAL. Judgment reported from any other High Court judgment holds the goods on behalf... The independent transporter in these appeals & CBDT, M/S Wholesale Cloth Merchant Association, New Cloth Market,.! Authorities forming subject-matters of two appeals involving Unicolour Chemicals Company argument can be countered on the basis of the Department.