India Limited Vs. Assistant Commissioner & Ors  Insc 233 (21 February 2008)
Bhan & Dalveer Bhandari
O R D
CASES NOS.23-26 OF 2003
cases were transferred to this Court by an order dated March 13, 2003 passed in Transfer Petitions
Nos.704-707 of 2002 and directed to be heard along with Civil Appeal No. 2468
of 2002 titled Indian Oxygen Ltd. vs. State of Tamil Nadu.
cases arise from a common order dated 20th August, 1999 passed by the Tamil Nadu
Taxation Special Tribunal, Chennai (for short 'the Tribunal') in which the
Tribunal held that the cylinder holding charges are taxable under Section 3A of
the Tamil Nadu General Sales Tax Act, 1959 (for short 'the Act').
Appeal No. 2468 of 2002 with which these cases were ordered to be heard relates
to the provisions of the Central Sales Tax Act, 1956 which are materially
different than the provisions of the Tamil Nadu General Sales Tax Act with
which we are concerned in these cases. Accordingly, these cases are segregated
from Civil Appeal No. 2468 of 2002 and are being disposed of by this order.
2 - Heard learned counsel for the parties.
appearing for the respondent has brought to our notice that the point involved
in these cases is concluded by a judgment of this Court in the case of Aggarwal
Bros. vs. State of Haryana reported in (1999) 9 SCC 182, the ratio of which was
applied in a recent decision in the case of State of Orissa & Another vs.
Asiatic Gases Ltd. reported in (2007) 5 SCC 766.
to the counsel for the appellant, the decisions in the cases of State of A.P.&
Anr. vs. Rashtriya Ispat Nigam Ltd. reported in (2002) 3 SCC 314 and Bharat Sanchar
Nigam Ltd.vs. UOI & Ors. reported in (2006) 3 SCC 1 are in conflict with the
aforesaid two decisions of Aggarwal Bros and Asiatic Gases Ltd.(supra) and has
urged before us to refer the matter to a larger Bench.
not find any conflict in the two sets of cases. The point in issue is squarely
covered by the decision of this Court in case of Asiatic Gases Ltd. (supra).
The facts are similar. The provisions of Orissa Sales Tax Act are pari materia
with the provisions of Tamil Nadu General Sales Tax Act.
the decision of this Court in the case of State of Orissa & Another vs.
Asiatic Gases Ltd. reported in (2007) 5 T.C.Nos.23-26/03 - 3 - SCC 766, we
dismiss these transferred cases leaving the parties to bear their own costs.
the writ petitions which have been transferred to this Court stand disposed of
in these terms.