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2017 (6) TMI 790 - HC - VAT and Sales TaxBenefit of concessional rate of tax at 2% - denial for the reason that the Form C declaration covered more than one quarter, that is, recorded sales for the month in which delivery of goods had been made - the case of appellant is that benefit cannot be denied on the basis of Form C, if, otherwise, the transactions were genuine - whether the Form 'C' declarations filed by the petitioner/ Assessee, could be rejected, only on the ground that they capture the sale transactions relatable to the date, when the delivery of goods took place, as against, when they were despatched? Held that: - In terms of provisions of Section 8 of the 1956 Act, the petitioner/ Assessee was entitled to a concessional rate of tax, only if, sale was effected to a registered dealer, in another State and requisite Form 'C' Declaration obtained in that behalf are filed with the prescribed Authority. If, the genuineness of the transaction is not in doubt, then, merely because the Form 'C' declarations captured the transactions from the point of view of the date of delivery as against when they were despatched, cannot be the reason for rejecting the Form 'C' declarations. Circular dated 20.10.2015 would show that the Revenue itself has taken a view that technicalities, to which we have made a reference above, ought not to come in the way of acceptance of declaration forms. A case in point is, when, goods are despatched on the last day of the last quarter of a financial year and, they are recorded by the buyer in his record, based on the date of delivery or receipt and declaration is issued accordingly. In such circumstance, could it be said that the seller would not be given the benefit of the Form C declaration. Appeal allowed - decided in favor of appellant.
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