M/s VIP Industries Ltd v. The Commissioner of Sales Tax & Anr.

Mr. C.B. Thakkar for the applicant. Ms. Geeta Shastri, A.G.P. For the respondents. CORAM : F.I. REBELLO & D.G. KARNIK, JJ. DATE : 7TH AUGUST 2009 P.C. :

The applicant is directed to make a reference to this Court on the following questions:- (1) Whether the Tribunal was correct, in law and on facts, while holding that on sales of goods to Canteen Stores Department (CSD) against declaration in Form ‘H’, under entry 1 of Group H of Schedule of Notification issued under Section 2 41 of the Bombay Sales Tax Act, 1959 (the Bombay Act), turnover tax u/s.9 of the Bombay Act and Surcharge under section 15-AI of the Bombay Act is not exempt and therefore the appellant is required to pay total tax @ 2.1% (i.e. Sales Tax @ 1% + turnover tax @ 1% + Surcharge @ 10% of sales tax i.e. @ 0.1%) and not @ 1% as claimed by the appellant ? (2) Whether the Tribunal was correct in law and on facts while rejecting the prayer of the applicant for remission of the interest u/s.36(3)(b) and holding that there is no case for deletion or even for remission of the interest u/s.36(3)(b), since there was no doubt in respect of extent of exemption towards turnover tax and surcharge ?

The reference be forwarded to this Court within 8 weeks from the date of receipt of this order.