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2019 (4) TMI 233 - HC - VAT and Sales TaxLevy of higher tax - inter-State sales - C-Forms - composite sale transaction - deferred payment which was not included in the particulars of C-Form would not take the sale out of one under Section 8(1) of the Central Sales Tax Act, 1956 - Held that:- Section 8(1) and 8(4) of the CST Act read with Rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 makes it clear that concessional rate can be availed by the selling dealer only if the purchasing dealer furnishes a declaration duly filled and signed by him before the latter's Assessing Officer. C-Form is the necessary requirement for availing concessional rate; which, otherwise, would have to be levied under sub-section (2) of Section 8. As per sub-section (4) of Section 8, the declaration has to be duly filled and signed by the registered dealer to whom the goods are sold containing the prescribed particulars in a prescribed form and furnished from a prescribed authority. The prescribed authority is the AO of the purchasing dealer. The prescribed form is C-Form as is available under the Rules of 1957. The prescribed particulars are also very clear from the C-Form as available in the Rules of 1957 itself, which is in triplicate and inter alia has to contain the particulars of bills or cash memo with the amount; being the sale consideration. Hence, only that portion of the bill amount as available in the C-Form could be levied with tax at the rates applicable under sub-section (1) of Section 8. The assessment years are 2005-06 and 2006-07 and after more than a decade, the assessee cannot be permitted to produce C-Forms which relates to long prior assessment years. The very submission of the assessee that if time is granted to produce C-Forms even now, indicates that there is no C-Form furnished by the purchasing dealer till now. Levy of higher tax under Section 8(2) of the CST Act is perfectly justified - decided in favor of the Revenue and against the assessee and reject the revisions.
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