S.C : The assessee was entitled to the benefits of registration in spite of contravention of rr. 38 and 39 of the A.P. Foreign Liquor and Indian Liquor Rules, 1970

Supreme Court Of India

CIT vs. Laxmi Wine Merchants

Section 256(2)

S.P. Bharucha, N. Santosh Hegde & Y.K. Sabharwal, JJ.

Civil Appeal Nos. 4158 to 4164 of 1994

6th December, 2000

Counsel AppearedS. Ganesh, Rajiv Nanda, S.K. Dwivedi, T.C. Sharma, S.W.A. Quadri & Ms. Sushma Suri, for the Appellant : L. Nageswara Rao with S.K. Verma & V.G. Pragasam, for the Respondent

ORDER

BY THE COURT :

The High Court declined to call for a reference of the following question :

“Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that the assessee was entitled to the benefits of registration in spite of contravention of rr. 38 and 39 of the A.P. Foreign Liquor and Indian Liquor Rules, 1970 ?” It did so because of an earlier decision in CIT vs. Nalli Venkataramana (1984) 38 CTR (AP) 17 : (1984) 145 ITR 759 (AP) : TC 33R.1049. The Revenue, therefore, in appeal by special leave. The decision of the High Court in the case of CIT vs. Nalli Venkataramana (supra) was considered by this Court in Bihari Lal Jaiswal vs. CIT (1996) 217 ITR 746 (SC) and was found unacceptable. It is, therefore, clear that a question of law does arise which requires the consideration of the High Court, in the light of the judgment of this Court in the case of Bihari Lal Jaiswal vs. CIT (supra). The civil appeals are allowed. The order under appeal is set aside. The Tribunal shall refer to the High Court the question aforestated, having drawn up a statement of case. No order as to costs.

[Citation : 251 ITR 882]

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