SUPREME COURT OF INDIA
Saree Sansar vs Govt. of NCT of Delhi & Ors.
Civil Appeal No 3774 of 2011 On 21 March 2024
Hon'ble Judges: Abhay S. Oka, Sanjay Karol
Case Type: Civil Appeal
Final Decision: Appeal dismissed
Advocates:
Citations:
2024 0 CJ(SC) 145
ACTS REFERRED:
Constitution of India, Article 269
Constitution of India, Article 266
Central Sales Tax Act, 1956, Section 15(1)
Central Sales Tax Act, 1956, Section 15
Central Sales Tax Act, 1956, Section 14
Delhi Sales Tax Act, 1975, Section 4(1)
(A) Constitution of India, Article 269, Article 266 - Taxes levied and collected by Union but assigned to the States - Consolidated Funds and public accounts of India and of the States(B) Central Sales Tax Act, 1956, Section 14, Section 15, Section 15(1) - Certain goods to be of special importance in inter-State trade or commerce - Restrictions and conditions in regard to tax on sale or purchase of declared goods within a State - Restrictions and conditions in regard to tax on sale or purchase of declared goods within a State(C) Delhi Sales Tax Act, 1975, Section 4(1) - Rates of tax An assessment order was issued to the appellant
on 31st October 2001 for the levy of the State sales tax at the
rate of 12% for the period from 15th January 2000 to 31st March
2000.
Judgement Text
FACTUAL ASPECTS
1. The appellant assessee has taken exception to the
judgment dated 19th October 2006 passed by a Division Bench
of Delhi High Court. In the exercise of powers under Section
4(1) of the Delhi Sales Tax Act, 1975 (the DST Act), the
Government of Delhi issued a notification on 31st March 1999
stating that the rate of the State sales tax on silk fabrics was
fixed at 3%. On 15th January 2000, another notification was
issued by which silk fabric was included in Schedule I of the
DST Act. Therefore, the State sales tax on silk fabric was
increased to 12%. On 31st March 2000, silk fabric was shifted
from Schedule I to Schedule II of the DST Act by amending the
Schedules. Therefore, the sales tax became payable on silk
fabric at 4%. An assessment order was issued to the appellant
on 31st October 2001 for the levy of the State sales tax at the
rate of 12% for the period from 15th January 2000 to 31st March
2000. The amount demanded was Rs.4,22,095/-.
2. The appellant filed a writ petition before the Delhi High
Court to challenge the order of assessment. By the impugned
judgment, the writ petition was dismissed.
SUBMISSIONS
3. The learned counsel appearing for the appellant invited
our
