TMI Blog1998 (7) TMI 668X X X X Extracts X X X X X X X X Extracts X X X X ..... y way of inter-State sale. The company is entitled to claim concessional rate of tax if the sale of cement is outside the State through its dealers, subject to the petitioner furnishing details in C and D forms as required under the provisions of section 8(1), (2) and (3) of the C.S.T. Act. 2.. While so for the assessment year 1989-90 the company claimed the concessional rate on the turnover of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as remanded to the assessing authority by order dated January 1, 1994 requiring him to verify the C and D forms and give suitable reduction in taxes. 4.. The assessee, however, carried the matter by way of a second appeal before the Sales Tax Appellate Tribunal (for short the Tribunal ) for the uncovered amount of Rs. 59,50,644. The assessee pleaded before the Tribunal to give some more time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner. 6.. It is urged before us during the course of hearing that as of now the assessee has been able to procure C and D forms for an amount of Rs. 9,61,126 from the dealers. According to the learned counsel the petitioner is entitled for concession as provided at least for Rs. 9,61,126 for which C and D forms have been now placed before this Court. He urges that the matter may be rema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the C and D forms the delay has been caused. The petitioner claims that though he has made several efforts through various sources he could not procure C and D forms for the entire uncovered turnover to the tune of Rs. 32,29,435, but only could procure C and D forms for an amount covering the turnover of Rs. 9,61,126. The learned counsel states that in view of the difficulties faced by the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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