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2021 (4) TMI 414 - HC - VAT and Sales TaxLevy of tax on the turnover pertaining to design engineering charges - interstate purchase or not - Revenue would contend that the Tribunal ought to have noted that the Form C declaration filed by the respondent dealer included tax portion also for the turnovers on which they had claimed exemption and hence it is conclusively established that the turnover is taxable in the State - HELD THAT:- The Tribunal held that the conditions specified in Section 6(2) of the CST Act have been satisfied by the dealer and faulted the Assessing Officer for disallowing the claim for exemption only on the ground that the dealer had collected tax whereas he had not rejected the declaration Form filed in support of the claim for exemption made on transit sales under Section 6(2) of the CST Act. Thus, the Tribunal rightly appreciated the factual position while upholding the order passed by the Appellate Authority and we find that the revenue has not made out any ground to interfere with the order passed by the Tribunal. There are no ground to interfere with the order passed by the Tribunal - the tax case is dismissed and the questions of law are answered against the revenue.
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