Commissioner's SLP on TISCO'S Judgment rejected:
On 9-10-2001 the Hon'ble MSTT had allowed the claim of the
assessee under section 5(2) of the CST Act – (1) on being satisfied that there
exist inexplicable link between sale and import and the claim can be allowed
under first limb (2) for the goods imported in bulk and sold on highseas by
endorsing different bill of ladings. The argument of unascertained goods at the
time of sale in course of import was not accepted.
The Commissioner's reference was rejected by the Bombay High
Court [5 VST 137 (Bom)]. The SLP by Commissioner against Bombay High Court's
decision rejected by the Hon'ble Apex Court on account of non-prosecution,
non-attendance and non filing of written submission.
Supreme court of india
Record of proceedings
Petition(s) for Special Leave to Appeal (Civil) No(s). 7650/2007
(From the judgment and order dated 1-12-2006 in STA No. 10-11-2006 of the
High Court of Bombay)
Commr. of Sales Tax Petitioner(s)
Versus
M/s. Tata Iron & Steel Co. Ltd. Respondent(s)
(With prayer for interim relief)
Date : 26-11-2007 This Petition was called on for hearing today.
CORAM :
Hon'ble Mr. Justice S. H. Kapadia
Hon'ble Mr. Justice B. Sudershan Reddy
For Petitioner(s) Mr. V. N. Raghupathy, Advocate
For Respondent(s) Mr. S. Ganesh, Sr. Adv.
Ms. Nandini Gore, Adv.
Ms. Sonia Nigam, Adv.
Mr. Manu Agarwal, Adv.
Mr. R. N. Karanjawala, Adv. For
Mrs. Manik Karanjawala, Adv.
Upon hearing counsel the Court made the following
Order
Even in the second round none appears for the petitioner.
On the earlier occasions also the matter has been repeatedly
adjourned for filing rejoinder affidavit.
Till date, rejoinder affidavit has not been filed.
The Special Leave Petition is dismissed.
| (S. Thapar) |
(Madhu Saxena) |
| PS to Registrar |
Court Master |
