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2011 (9) TMI 879 - HIMACHAL PRADESH HIGH COURTWhether the lower rate of tax applicable under notification dated July 23, 1997 issued under the H.P. GST Act, 1968 to give concession to small-scale industries only, would automatically qualify to the lower rate applicable generally for the purpose of section 8(2A) of the CST Act, 1956 and the Explanation given thereunder? Whether the dealer is not required to submit the mandatory C forms to claim the concessional rate of tax? Whether the provision of the H.P. GST Act, 1968 to claim exemption from tax generally or subject to tax generally at a lower rate would apply automatically under the CST Act and the Explanation given to section 8(2A) of the CST Act, 1956 is to be taken as nonexistent? Held that:- In all fairness, learned Senior Additional Advocate-General, appearing on behalf of the State (Excise and Taxation Commissioner, Himachal Pradesh), is not in a position to controvert the submissions advanced by Mr. Khanna, learned senior advocate, for and on behalf of the respondent. In these facts and circumstances, the STR in question, being devoid of legal force, is accordingly dismissed without answering or adjudicating the substantial questions of law, indicated above.
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