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2014 (7) TMI 404 - HC - VAT and Sales TaxClaiming exemption from sales tax / CST on the basis of duplicate portion of C form - requirement of C-Form towards tax paid material - original C forms are with the Department and the same were filed in the case of marketing division of the assessee and this fact is admitted by the Department in their return - Concesstional rate of tax - Held that:- Assessee had filed the original part of the declaration in C form in assessment case of manufacturing division and the duplicate parts thereof were filed along with the appeal filed by the trading division of the assessee-company and in view of the law laid down by the Division Bench in the case of Manganese Ore (India) Ltd. v. Commissioner of Sales Tax, Madhya Pradesh [1989 (1) TMI 351 - MADHYA PRADESH HIGH COURT], the assessee was entitled to concessional rate of tax - In return it has been admitted by the Revenue that the form C was available with the Department in the matter of manufacturing division, the benefit of the same can be extended in respect of another division (trading division). She submitted that the apex court has held the requirement of submitting the original C form and, therefore, the order passed by the revisional authority is legal and proper and prayed for dismissal of the writ petition. - Decided in favor of assessee.
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