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2010 (4) TMI 1010 - HC - VAT and Sales TaxWhether the concessional rate of tax is subject to furnishing of C forms, which had to be obtained by the petitioner from the various persons who are registered dealers in other States to whom the goods are sold and on furnishing of the said C forms, concessional rate of tax at four per cent is levied instead of 15 per cent? Held that:- The petitioner has utilized the C forms issued by the registered dealer who is a purchaser based on the fact that the said purchaser has been in existence and has validly issued the said forms. Therefore the authorities could not have been held that the petitioner had utilized the invalid C forms in order to claim concessional rate of tax. Moreover, in the absence of there being any proof that the purchasing dealer had ceased to exist on July 1, 2002 and that the said fact was within the knowledge of the petitioner herein in the absence of such circumstances, the authorities had to levy tax at the concessional rate of four per cent on the basis of the C forms relied upon by the assessee and further the proceedings initiated with regard to the levy of penalty is also not in accordance with law. For the aforesaid reasons, the orders passed in the instant case are set aside and the petition is allowed.
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