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2014 (4) TMI 255 - HC - VAT and Sales TaxRate of tax - declared goods under central sales tax - animal feeds - “Whether the revisional authority is correct in holding that Section 6(2) of the CST Act is inapplicable to the case of assessee – Goods not covered under Form ‘C’ - Held that:- Revisional Authority has arrived at a conclusion that the same is not justified, but on the other hand has held that, the appropriate provision applicable to the case on hand would be Section 8(2)(b) of the Act - The reason assigned by the Revisional Authority would clearly disclose that in the circumstance where the goods are not covered by ‘C’ forms, the provisions contained in Section 8(2)(b) of the Act would be applicable - The animal feed which is the goods in question in the instant case is not a declared goods - The applicable provision would be Section 8(2)(b) - The rate as provided therein should be either @ 10% or at the rate applicable in the appropriate State - Admittedly, in Karnataka, the rate is lesser as provided u/s 6(2) is to be made applicable - If that be the position, the Revisional Authority was justified in arriving at a conclusion that the rate as provided u/s 8(2)(b) at 10% would be applicable to the instant case - Decided against the assessee.
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