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2015 (8) TMI 151 - HC - VAT and Sales TaxDuty demand - Failure to furnish the statutory forms - Held that:- Court in MRF Ltd. v. The Commercial Tax Officer (IAC-I), after examining the provisions of the Sections 6A, 8(4) and 13 of the Central Sales Tax Act, 1956; Rules 5(1) and 14(4) of the Central Sales Tax (Pondicherry) rules, 1967, and Rule 12(1), (5) and (7) of the Central Sales Tax (Registration & Turnover Rules) held that there is no provision for the present under the Puducherry Value Added Tax Rules to submit the declaration forms in the electronic mode as has been suggested by the Department and, therefore, the department's insistence on online uploading of declarations forms is not in consonance with any of the Rules either under the Central Sales Tax Rules or Puducherry Value Added Tax Rules. That apart, it was also held that the approach of the Department should be to ensure that what the assessee is rightfully entitled to should be extended to the assessee without harping on technicalities. - Decided in favour of assessee.
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