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2013 (5) TMI 761 - ALLAHABAD HIGH COURTForm 3D rejected - entitled for concessional rate of tax rejected - Held that:- A bare perusal of the form 3D would show that it requires a certificate 14 by the purchasing dealer certifying that the goods other than electrical energy are meant for its own requirement and are not meant for resale or for use in manufacturing or packing of any goods. Undoubtedly, the said declaration is there in the 3D form. The assessing authority has not pointed out any error or defect in the said form. It is not a case of the Department that the said form is either not genuine or is fabricated one. A bare perusal of the impugned order would show that the assessing 15 authority has somehow rejected the claim of the petitioner by making an observation that generally the U.P. Jal Nigam carries on the works for other Departments. The said observation is not based on any material on record. Further, there is no finding in the impugned order that two vertical pumps sold by the petitioner were resold by the U.P. Jal Nigam. Therefore, find that the observation that Jal Nigam works for other 17 Department generally is wholly perverse and is against the material on record. Appeal allowed - authority concerned is directed to grant the benefit of form 3D No. 0010711 and pass consequential order granting concessional rate of tax to the petitioner.
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