w w w . L a w y e r S e r v i c e s . i n



M/s. Behari Lal & sons V/S The State of Punjab


Company & Directors' Information:- G. K. & SONS PVT LTD [Active] CIN = U27101WB1973PTC028769

Company & Directors' Information:- C L C AND SONS PRIVATE LIMITED [Active] CIN = U18101DL1997PTC089214

Company & Directors' Information:- B. L. & SONS LIMITED [Active] CIN = U74899DL1995PLC073710

Company & Directors' Information:- B G SONS PRIVATE LIMITED [Active] CIN = U18101UP1994PTC016493

Company & Directors' Information:- J S AND SONS PRIVATE LIMITED [Active] CIN = U70101DL1996PTC075597

Company & Directors' Information:- B D SONS PVT LTD [Not available for efiling] CIN = U67120PB1980PTC004326

Company & Directors' Information:- K C J SONS PRIVATE LIMITED [Active] CIN = U22122DL2001PTC110679

Company & Directors' Information:- M L D & SONS PVT LTD [Active] CIN = U65993WB1984PTC037130

Company & Directors' Information:- K N M AND SONS PRIVATE LIMITED [Active] CIN = U92199TZ1975PTC000743

Company & Directors' Information:- B R AND SONS PRIVATE LIMITED [Active] CIN = U26943RJ1983PTC002724

Company & Directors' Information:- M. G. SONS LIMITED [Active] CIN = U18101GJ2016PLC093903

Company & Directors' Information:- M. G. SONS PRIVATE LIMITED [Active] CIN = U18101GJ2016PTC093903

Company & Directors' Information:- G D AND SONS PRIVATE LIMITED [Active] CIN = U67120UP2000PTC025457

Company & Directors' Information:- C. LAL LIMITED [Active] CIN = U51909HR2012PLC046499

Company & Directors' Information:- LAL SONS PVT LTD [Active] CIN = U51109WB1974PTC029653

Company & Directors' Information:- K L SONS PRIVATE LIMITED [Active] CIN = U67120UP1993PTC015414

Company & Directors' Information:- L K SONS PVT LTD [Active] CIN = U21012PB1980PTC004226

Company & Directors' Information:- B SONS (INDIA) PRIVATE LIMITED [Active] CIN = U22110DL1997PTC090730

Company & Directors' Information:- R C AND SONS PRIVATE LIMITED [Strike Off] CIN = U74899DL1994PTC061275

Company & Directors' Information:- R D & SONS PVT LTD [Active] CIN = U15559WB1958PTC023742

Company & Directors' Information:- F SONS PRIVATE LTD [Strike Off] CIN = U51900WB1982PTC035114

Company & Directors' Information:- M P SONS PVT LTD [Strike Off] CIN = U70109WB1958PTC023796

Company & Directors' Information:- T J R SONS LIMITED [Under Process of Striking Off] CIN = U74999GJ1997PLC031518

Company & Directors' Information:- N. D. AND SONS PRIVATE LIMITED [Active] CIN = U01100CT2020PTC009997

Company & Directors' Information:- S A K SONS PRIVATE LIMITED [Strike Off] CIN = U52110TZ1985PTC001637

Company & Directors' Information:- G C AND SONS PVT LTD [Strike Off] CIN = U72100ML1987PTC002697

Company & Directors' Information:- S C SONS PVT LTD [Active] CIN = U51909WB1924PTC004937

Company & Directors' Information:- J V & SONS PVT LTD [Active] CIN = U51420WB1988PTC044171

Company & Directors' Information:- M LAL SONS PRIVATE LIMITED [Strike Off] CIN = U74899DL1995PTC067126

Company & Directors' Information:- C LAL AND SONS PRIVATE LIMITED [Strike Off] CIN = U19201DL1983PTC014997

Company & Directors' Information:- P. V. AND SONS PRIVATE LIMITED [Active] CIN = U74993GJ2018PTC101181

Company & Directors' Information:- K V M AND SONS PRIVATE LIMITED [Strike Off] CIN = U19113TZ1955PTC000074

Company & Directors' Information:- R K SONS PRIVATE LIMITED [Strike Off] CIN = U99999DL1951PTC001975

    GSTR No. 21 of 1997

    Decided On, 19 February 2020

    At, High Court of Punjab and Haryana

    By, THE HONORABLE JUSTICE: AVNEESH JHINGAN AND THE HONORABLE JUSTICE: AJAY TEWARI

    For the Petitioner: Sandeep Goyal, Advocate And For the Respondent: Pankaj Gupta, Additional Advocate General, Punjab



Judgment Text


1. By way of reference under Section 22 of the Punjab General Sales Tax Act, 1948 (for short, 'the Act'), the following question has been referred for opinion:

"Whether on the facts and circumstances of the case, the petitioner was entitled to the deductions under section 5(2)(a)(ii) of the Punjab General Sales Tax Act, 1948?"

2. The brief facts are that the assessee was engaged in trading of AC sheets, angles and hardware goods. For the assessment year 1983-84, returns were filed and the assessment was finalised on 2.2.1987. The order was taken up in revision on the ground that the goods purchased from the petitioner were not mentioned in the registration certificate of the purchasing dealer hence deduction under Section 5(2)(a)(ii) was dis-allowed vide order dated 31.3.1989. The revision filed before the Sales Tax Tribunal, Punjab (for short, 'the Tribunal') was dismissed on 28.6.1993.

3. Before dealing with the question, relevant provisions are reproduced below:

"Section 5(2)(a)(ii) of the Act

5. RATE OF TAX--

xx xx xx

(2) In this Act the expression 'taxable turnover' means that part of a dealer's gross turnover during any period which remains after deducting therefrom--

(a) his turnover during that period on--

xx xx xx

(ii) sales to a registered dealer of goods other than sales of goods liable to tax at the first stage under sub-section (1A), declared by him in a prescribed form as being intended for resale in the State of Punjab or sale in the course of inter-State trade or commerce or sale in the course of export of goods out of the territory of India or of goods specified in his certificate of registration for use by him in the manufacture in Punjab of any goods other than goods declared tax-free under section 6, for sale in Punjab or sale in the course of inter-State trade or commerce or sale in the course of export of goods out of the territory of India and on sales to a registered dealer of containers or other materials for the packing of such goods:

PROVIDED that in case of such sales, a declaration duly filled up and signed by the registered dealer to whom the goods are sold and containing prescribed particulars on a prescribed form obtained from the prescribed authority is furnished by the dealer who sells the goods.

xx xx xx"

4. Rule 26 of the Punjab General Sales Tax Rules, 1949 (for short, 'the Rules'), form ST-IV and form ST-XXII are also reproduced below:

"RULE-26

(1) Any dealer, who wishes to deduct from his gross turnover the amount in respect of sale on the grounds that he is entitled to make such deduction under the provisions of sub-clause (ii) of clause (a) of sub-section (2) of section 5, shall obtain a declaration duly filled in and signed by the purchasing dealer or his agent, as prescribed under rule 55-A.

(2) The selling dealer shall prove to the satisfaction of the assessing authority, the genuineness of his claim by producing the said declaration in respect of sale of such goods at the time of assessment or when called upon to do so, by notice, by a competent authority under the Act.

FORM S.T.IV

Certificate of Registration

(See rule 5 of the Punjab General Sales Tax Rules, 1949)

______________District

This is to certify that the firm known as _________ whose head office in Punjab is situated at __________ has been registered as a dealer under the Punjab General Sales Act, 1948.

2. The business is :-

Wholly

Mainly

Partly

Partly

Partly

3. The dealer has additional places of business and warehouses at the addresses noted below:

4. The sale of the following goods other than goods liable to tax at the first stage of sale under section 5(1-A) made to this dealer for use by him in the manufacture in the State of Punjab of any goods, other than goods declared tax-free under setion 6, for sale in Punjab will be free of tax.

5. The return in form S.T. VII pertaining to the entire business conducted at the various places of business of the dealer shall be furnished by the dealer from the head office quarterly/monthly.

6. The tax is payable quarterly/monthly.

7. This certificate is valid from __________until cancelled.

Seal of Assessing

Assessing Authority

Authority

Signature

Dated ___________

____________District


Notes - (1) This registration certificate shall be displayed by the dealer at the place of business and it shall be produced for inspection on demand by any person exercising authority under the Act and these rules.

(2) Any change in the name of the firm should be notified within 30 days and the registration certificate got amended accordingly.

FORM ST-XXII

A. (Counterfoil to be retained by the purchaser)

FORM ST.XXII

(See rules 26 and 27-A

Issued to M/s _________

R.C. No.__________

dated _____________

on _____________

for goods valued at Rs.___________

_

Under Rupees

No.

U
N
D
E
R
R
U
P
E
E
S

B. (To be retained by the seller)

FORM ST.XII

(See rules 26 and 27-A)

- - - - - - - - - - - - - - - - - - - -

R.C. No.----- Dated --------

I hereby declare that I have purchased the goods detailed overleaf for Rupees -----(Rs.--------only) from M/s. --------- R.C. No.------- dated----- for the purpose mentioned below:-

(1) Use in the manufacture in Punjab of goods, other than goods declared tax-free under section 6 for sale in Punjab; or

(2) Re-sale in the State of Punjab; or

(3) Sale in the course of inter-State trade or commerce; or

(4) Sale in the course of export out of territory of India.

And the goods so purchased have actually moved into my custody and have duly been entered into my books of account and goods purchased for the purpose mentioned at (1) above are duly specified in my registration certificate No.------

Signature of the Purchasing dealer

?Please tick which is applicable

U
N
D
E
R
R
U
P
E
E
S

C. (To be furnished by te selling dealer to the Assessing Authority with the return)

FORM ST. XII

(See rules 26 and 27-A)

- - - - - - - - - - - - - - - -

R.C. No.---- dated------

I hereby declare that I have purchased the goods detailed overleaf for Rupees ----- (Rs.----only) from M/s --------- R.C. No.------ dated------- for the purpose mentioned below:-

(1) Use in the manufacture in Punjab of goods, other than goods declared taxfree under section 6 for sale in Punjab; or

(2) Re-sale in the State of Punjab; or

(3) Sale in the course of inter-State trade or commerce; or

(4) Sale in the course of export out of the territory of India.

And the goods so purchased have actually moved into my custody and have duly been entered into my books of account and goods purchased for the purpose mentioned at (1) above are duly specified in my registration certificate No.---

Signature of the Purchasing Dealer

?Please tick which is applicable


REVERSE

Memo No. and date issued by selling registered dealer

Description of goods

Quantity

Price

Memo no. and date issued by selling registered dealer

Description of goods

Quantity

Price

1

2

3

4

1

2

3

4

Total

Total



5. Section 5 of the Act prescribes rate of tax. Sub-section (2) thereof provides for calculation of 'taxable turnover'. In the eventualities mentioned in the sub-clauses, the deduction is to be made from the gross turnover and net would be the taxable turnover. To decide the present issue, sub-section (2)(a)(ii) to Section 5 of the Act would be relevant. It provides that sales made to a registered dealer of the goods (except goods taxable at first stage) intended to be re-sold in Punjab or in the course of inter-State trade or commerce or to be exported out of India or the goods specified in the registration certificate of the purchaser for use in manufacture of goods, for sale are to be deducted from the gross turnover. Rule 26 prescribes the procedure for availing deduction under Section 5(2)(a) of the Act and provides for furnishing of declaration in form ST-XXII. Form ST-IV is the proforma of registration certificate, its Clause 4 gives the details of goods the dealer is entitled to purchase for use in manufacture. Form ST- XXII is the prescribed declaration form to be issued by the purchasing dealer to the selling dealer for claiming deduction under Section 5(2)(a). The declaration form mentions four purposes for which the goods are intended to be purchased.

6. It is not disputed that the purchasing dealers were registered dealers and that in most of the declaration forms the purpose for purchase was not tick

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-marked. The claim of the petitioner was rejected holding that the goods sold were not specified in the registration certificate. 7. We are not in agreement with the view taken. From the provisions quoted above, it is evident that deduction is allowed of sales made to the registered dealer, of goods for resale or goods mentioned in registration certificate for use in manufacture of goods for sale. From the Clause 4 of form ST-IV, it is clear that only the goods which can be purchased for use in manufacture are mentioned, there is no list of goods intended to be re-sold. 8. The deduction cannot be disallowed for non-specification of goods in the registration certificate where the dealer is registered for re-sale or is involved in trading also. The position would be different if the dealer is not registered for trading, in that case even non-scoring of purpose of purchase would be of no relevance as in such eventuality, only the goods specified in the certificate of registration can be purchased for use in manufacture. 9. In view of the above, the question is answered accordingly.
O R







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