Law: Sales Tax Act, (III of 1951)

Section: 2,2(16)(i),3(1),10(3)

[Sales Tax Act, 1951 (III of 1951)].......Sections 2(16)(i), 3(1), 10(3)- Sale price-Exciseable goods - Assessee manufacturer of 'Kiwi' shoe polish, 'Kiwi' creams, 'Kiwi' white cleanser, 'Chakmak' polish and 'Chakmak' cream, etc. All these products chargeable to excise duty-Sale-price determined by the Excise Authority-Whether Sales; Tax Officer under legal obligation to accept the sale-price as determined by the Excise Authority plus the excise duty-Held yes-Central Excises and Salt Act, 1944, Sections 54 (as amended by Finance Act, 1967), 35, 35/1, 36-Central ,Excise Rules, 1944, Chapter 3, rr. 9,10. ORDER [The order was delivered by MOHAMMAD Mozhar Ali, Judicial Member],-These three appeals, pertaining to the charge years 1964-65, 1965-66 and 1966-67, are directed against the orders passed under Section 10(3) of the Sales Tax Act by the Sales Tax Officer, companies Circle ---K---These were presented before the Appellate Assistant Commissioner, Range, who heard them on 6-8-1970 and passed an order on 21-8-1970, directing the Sales Tax Officer to submit a report on Certain given points. Before the Sales Tax Officer could submit his report, the jurisdiction of the Appellate Assistant Commissioner was abolished by Finance Ordinance, 1971 and all the pending appeals before the appellate Assistant Commissioners on 1st day of July, 1971, stood transferred to the Appellate Tribunal for decision. It is in these circumstances that these appeals have come up before us. The inordinate delay in their hearing occasioned on account of the fact that remand report was not received in the office of the Tribunal. The Sales Tax Officer, when contacted by our office, forwarded a copy of the remand report stating that it had already been sent to the Departmental Representative as far back as 19th March, 1973. The Departmental Representative even today states that neither the departmental record has been sent to him, nor the remand report was available on the record. A copy of the remand report submitted by the Sales Tax Officer, Companies Circle is, however, now available on our record. We, have therefore, heard the parties representatives and proceed to decide these appeals on…

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