Delhi Gujarat Bombay Goods Carriers Assistant Commercial Taxes ...
Delhi Gujarat Bombay Goods Carriers Assistant Commercial Taxes ...
Delhi Gujarat Bombay Goods Carriers Assistant Commercial Taxes ...
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VATLaws (Readable Version) - Tuesday, June 25, 2013Luxuries (Tobacco and its Products) Act, 1994 has been struck down by theapex court in the case of Godfrey Phillips India Ltd. v. State of U.P.reported in [2005] 139 STC 537 (SC); [2005] 4 RC 186; [2005] 2 SCC 515as being violative of entry No. 62 of List II of the Seventh Schedule to theConstitution of India and, therefore, no such penalty with the aid of section78(5) of the RST Act under the said luxury tax could be imposed on thepetitioner-assessee. They relied upon the Division Bench judgment of thiscourt in the case of Dinesh Tobacco Industries v. State reported in [2005]Tax Up-Date 347.In view of the aforesaid judgments of the apex court and the DivisionBench of this court, the impugned order of the Tax Board dated February 17,2006 and order passed by the lower authorities below cannot be sustainedand the present revision petition filed by the assessee deserves to be allowed.Consequently, this revision petition of assessee is allowed and theimpugned order dated February 17, 2006 passed by the learned Tax Boardin Appeal No. 58/2005/Jaipur and order dated April 16, 2004 passed byDeputy Commissioner (Appeals) I, <strong>Commercial</strong> <strong>Taxes</strong>, Jaipur in AppealNo. 315/RST/ACT0/FS/III-Raj/JAIPUR/02-03 as also the impugned penaltyorder dated September 16, 2002, are set aside.Page No: 337This copy was printed from VATLaws licensed to: R.S. Goyal