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2015 (7) TMI 587

Head Note / Extract:
Issuance of 'C' forms - subsequent sale against E-1 / E-2 forms - The petitioner has been denied "C" Form by the Board (purchaser of the goods) on the ground that the petitioner has not produced any proof of payment of tax under the CST Act - Held that:- the first sale alone will be taxable and the tax on subsequent sale will be exempted if dealers are registered. Therefore, the Board cannot insist proof of tax paid by the first seller.

For the reason that the Board has already admitted supply of materials by the petitioner, they are bound to issue "C" Forms as and when Form E-2 certificate is received from the petitioner. It is always open to the Assessing Authority to consider genuineness of the claim for exemption claimed by the petitioner in appropriate proceedings. The issue whether the petitioner is entitled for exemption and has satisfied the conditions under Section 6(2) of the CST Act cannot be decided in these proceedings at the instance of the Tax Department. Thus, the writ petition is disposed of directing the Board to issue "C" Forms to the petitioner as and when petitioner produces E-2 certificate without any delay. - Decided in favor of petitioner.


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