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2018 (5) TMI 5 - HC - VAT and Sales TaxRate of tax - inter-state sales - exemption of CST on inter state sales - absence of ‘C/D’ declaration forms - Held that: - the Tribunal does not appear to have applied its mind to the distinction between the rate of tax applicable on the inter-state sales made by the Assessee in the absence of furnishing of declaration in C/D forms and the availment of the incentive under the Incentive Scheme announced by the State Government. The incentive available to the Assessee on the basis of eligible investment made by it is different from the rate of tax chargeable in the absence of prescribed declaration forms - The claim of the Assessee-petitioner of the higher tax liability on account of increased rate of tax admitted by them in the absence of declaration forms, deserves to be independently considered by the authorities under the Act including the learned Tribunal under the provisions of the Incentive Scheme for which the Assessee-petitioner held a proper Eligibility Certificate during the relevant Assessment period. Revision petition allowed by way of remand.
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