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2011 (2) TMI 1313 - HC - VAT and Sales TaxWhether the petitioner by virtue of being a registered dealer under section 7 of the CST Act is entitled to be supplied with declaration form C as provided under section 8 of the CST Act read with rule 12(1) and rule 12(6) of the CST (Registration and Turnover) Rules and rule 6 of the CST (Orissa) Rules? Whether the opposite party-department authorities are justified in refusing C form to the petitioner? Held that:- It is the statutory right of a dealer registered under section 7(2) of the CST Act to be supplied with declaration form C to avail of concessional rate of tax against the purchase of goods from outside the State. In the instant case, we find that the foreign buyer placed purchase order with MSPL Ltd., Karnataka on January 18, 2010, whereas M/s. Saha Brothers, Jharkhand, raised bills in the name of the petitioner on November 4, 2009, November 24, 2009, December 6, 2009, December 27, 2009, January 8, 2010 (annexure 5 series) which is prior to the purchase order placed by the foreign buyer on M/s MSPL Ltd., Karnataka. We further notice from copy of form H in Sl. No. F 176853, at page 93 to the writ petition that M/s. MSPL Ltd., Bangalore has purchased the goods from the petitioner vide cash memo No. 1 dated August 21, 2009. Thus, the claim of the petitioner that its sale to M/s. MSPL Ltd., is in course of export and fall within the ambit of section 5(3) of the CST Act is not tenable. In view of the above, we do not find any infirmity or illegality in the order passed by opposite party Nos. 2 and 3 under annexures 1 and 6 respectively warranting any interference by this court. Appeal dismissed.
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