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2014 (8) TMI 49 - HC - VAT and Sales TaxDenial of concessional rate of tax - inputs / goods required for manufacture of notified goods - Whether the Commercial Tax Tribunal and the Joint Commissioner, Commercial Tax, erred in law in accepting the sale transaction mentioned in single declaration form IIIB for concessional rate of tax which pertains to a period of more than a quarter - Held that:- The Tribunal as well as the first appellate authority has taken note of the fact that even if declaration form IIIB contained sale transactions of two quarters in a single form that by itself is not sufficient to deny the conces sional rate of tax to the dealer - since for a complete assessment year normally rate of tax remains the same for a commodity, as such merely for the reason that single declaration contained entries of more than a quarter is not sufficient ground to deny the dealer the concessional rate of tax in respect of an item which is sold as a raw material to the purchaser. No illegality in order passed - Decided against Revenue.
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