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COntents STATUTES ❑ Comments of the Department of Revenue (DOR) on the First Discussion Paper on GST 129 MAGAZINE ❑ Goods and services tax - The scenario in some other countries//T.N. Pandey 113 ❑ Constitutional amendment - A prerequisite for GST//Geeta Das 122 ❑ GST-2010 - The single rate GST Structure - Is it viable?//Sudhir Halakhandi 126 ❑ An analysis on prospects of implementation of Goods and Services Tax in India// Vivek Kohli, Ashwani Sharma and Sudeep Vijayan 129 ❑ What is GST?//Pritam Mahure 135 REPORTS TABLE OF CASES Cheerans Auto Agencies v. State of Kerala (Ker.) 217 Commissioner of Sales Tax, Uttar Pradesh, Lucknow v. Ashish Automobiles (All.) 240 Commissioner, Trade Tax, Lucknow v. K.S. Trading Co. (All.) 193 Commissioner, Trade Tax, U.P. v. Ramco Coke Industries (All.) 196 Commissioner, Trade Tax, U.P., Lucknow v. Alok Trading Co. (All.) 253 G.D. Pharma v. Commissioner, Trade Tax, U.P. (All.) 255 Krilax Impex Private Ltd. v. Commissioner of Commercial Taxes (Ker.) 247 Maruthi Estate v. Appellate Dy. Commissioner of Commercial Taxes (Mad.) 235 New Model Industries (P.) Ltd. v. State of Punjab (Punj. & Har.) 222 Rajesh Electricals v. Registrar (MP) 244 Sasi Road Finishers & Engineering Contractors v. State of Kerala (Ker.) 242 Shanthi Poultry Farm (P.) Ltd. v. Commercial Tax Inspector (Ker.) 182 Skyline Constructions & Housing (P.) Ltd. v. Authority for Clarification and Advance Rulings, Bangalore (Kar.) 173 State of Kerala v. Thrimathy Contracting Co. (Ker.) 205 Tropical Flavours (P.) Ltd. v. State of Karnataka (Kar.) 210 Vardhman Industries Ltd. v. State of Punjab (Punj. & Har.) 227 Vysya Bank Ltd. v. Commissioner of Trade Tax, UP (All.) 257 GOODS & SERVICES TAX CASES ❑ JANUARY 20 - FEBRUARY 4, 2010 ◆ 3
ii Contents SUBJECT INDEX APPEAL - PERIOD OF LIMITATION - In case of assessee, assessment order was passed on 27-10- 2004 - Assessee’s case was that said order was served on it only on 18-11-2004 - Thereupon, assessee filed appeal on 17-1-2005 - Since there was delay of 27 days in filing appeal, an application for condonation of delay was filed - Said application was kept pending for around 3½ years and thereafter it was rejected on ground that assessment order was served on 27-10-2004 itself and, thus, there was a delay of 52 days which was beyond condonable period - On instant petition, it was seen from records that in acknowledgement, dated 27-10-2004, name and designation of person receiving copy of assessment order were not available and, further said acknowledgement did not bear seal of assessee-company - It was also noticed that there was no endorsement by person who delivered notice of order as required by Explanation to rule 52(1) - Whether, in aforesaid circumstances, it could be concluded that order of assessment was served upon assessee only on 18-11-2004 - Held, yes - Whether, further, in view of fact that appeal papers were already pending before first respondent for more than 3½ years, it was to be held that it was a fit case where delay was to be condoned and matter was to be directed to be heard on merits - Held, yes [Section 31 of the Tamil Nadu General Sales-tax Act, 1959, read with Rule 52 of the Tamil Nadu General Sales-tax Rules, 1952] - Maruthi Estate v. Appellate Dy. Commissioner of Commercial Taxes (Mad.) 235 CLASSIFICATION OF GOODS - CHILLIES - Assessee was engaged in extraction of chilly oleoresin from dry chillies - Whether cut chillies, spent chillies, crushed chillies and chilly seeds remaining after extraction of chilly oleoresin from dry chillies is a spice by itself, which can be sold and traded in common parlance - Held, yes - Whether, therefore, above goods would fall under entry No. 61 of Third Schedule to Act under definition of ‘dry chillies’ - Held, yes [Section 4 of the Karnataka Value Added Tax Act, 2003] - Tropical Flavours (P.) Ltd. v. State of Karnataka (Kar.) 210 DEEMED SALE - Assessment year 2000-01 - Assessee entered into an agreement with a sugar mill for providing plant and machinery on rent - It claimed that since stamp paper for agreement was purchased from Delhi and agreement was also executed at Delhi on 29-9-1995, right to use had been transferred at Delhi and, therefore, trade tax authorities of State of U.P. had no jurisdiction to levy tax on amount of rent received during previous year in pursuance of aforesaid agreement under section 3F - Lower authorities disallowed assessee’s claim - Whether in terms of definition of sale as indicated in section 2(h); notwithstanding agreement being executed at Delhi, since plant and machinery had been admittedly used within State of U.P., there was deemed sale in State of U.P. - Held, yes - Whether, therefore, trade tax authorities had jurisdiction to levy tax on amount of rent received under section 3F - Held, yes [Section 2(h), read with section 3F of the U.P. Trade Tax Act, 1948] - Vysya Bank Ltd. v. Commissioner of Trade Tax, UP (All.) 257 INTER-STATE PURCHASE - CHARGE OF TAX - Assessment year 1998-99 - Assessee claimed to be a commission agent for inter-State purchase and sale of agricultural produce - Revenue authorities did not accept said claim because there was neither any written contract or appointment agreement between parties nor were there addresses of farmers - GOODS & SERVICES TAX CASES ❑ JANUARY 20 - FEBRUARY 4, 2010 ◆ 4
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