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2014 (3) TMI 194 - RAJASTHAN HIGH COURTLiability to additional tax, penalty and interest - Notification dated 27.8.1992 - Notification dated 30.3.2000 - Exemption under Section 15 of the Act of 1994 - Non furnish of Form C - Held that:- A bare look at the notification dated 27.8.1992 would reveal that the notification provided for rate of tax of 4% in case Hydraulic Excavators were sold in the course of inter-State trade or commerce without furnishing 'C-Form' - notification dated 30.3.2000 issued under Section 15 of the Rajasthan Sales Tax Act, 1994, which is general in nature, provides for exemption from tax the sale of goods specified in column 2 of the list to the extent to which the rate of tax exceeds the extent of rate as specified in column 3 and column 3 in the present case provides for extent of rate at 2%. While notification dated 27.8.1992 was specific and provided for levy of 4% tax on account of failure by the assessee in furnishing 'C-Form', the notification dated 30.3.2000 did not provide for any condition regarding furnishing of 'C-Form' in case of inter-State sale for the purpose of availing benefit under the said notification - Therefore, the fact that inter-State transaction took place and the assessee had not furnished 'C-Form' regarding the said transaction is of no consequence. The notification dated 27.8.1992 had no application to the case and once by notification dated 30.3.2000 the rate of tax was prescribed as 2% on account of exemption under Section 15 of the Act of 1994, it cannot be said that the respondent was liable for payment of additional tax, penalty and interest - Decided against Revenue.
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