Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2017 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 1421 - HC - VAT and Sales TaxInter-state Sales - declaration forms - Form-C - Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 - exemption towards tax holiday - the Company had approached their purchaser, on various occasions for C-Form declarations, but their supplier failed to produce the same to them - demand - Whether the Sales Tax Appellate Tribunal was justified in invoking proviso to Rule 12(7) of the CST (Registration and Turnover) instead of invoking the power proviso to section 8(4)? Held that: - As per the provisions of the Central Sales Tax (Pondicherry) Rules, 1967, C-Form Declarations ought to have been submitted before 25th April, 2007, being the last date to submit the last month return of the year 2006-07 or in pursuance of sub-rule (7) of Rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957, C-Form Declarations ought to have been submitted within June' 2007. However, in the case on hand, the assessment order has been passed on 13.05.2014, by the assessing authority. An appeal has been filed before the Appellate Assistant Commissioner. The Appellate Authority has proceeded, by stating that as per sub-rule (7) of Rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957, C-Form Declarations ought to have been submitted within June' 2007. As per the proviso to Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957, if the prescribed authority is satisfied that the person concerned was prevented by sufficient cause from furnishing such declaration or certificate with in the aforesaid time, that authority may allow such declaration or certificate to be furnished within such further time as that authority may permit. Whether the appellant had acted diligently to obtain the Form-C Declarations, from their purchasers, for production before the authorities? - Held that: - Though in the case in hand, the department has contended that sufficient cause was not shown for the production of C-Form declaration, before the assessing officer and that no request was made for production of the same, accepting the contention of the assessee therein that the Appellate Authority/Tribunal, has powers to receive documents, in particular, Form-C declarations and considering the fact that the assessee had taken diligent steps to obtain Form-C Declarations, from their purchasers, by causing a legal notice and on obtaining the same, produced the C-Form Declarations, we accept the sufficient cause shown, which the authorities have failed to consider - impugned order set aside. Petition allowed - decided in favor of petitioner.
|