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2023 (3) TMI 60 - HC - VAT and Sales TaxEntitlement to avail reduced CSA @ 2% on the interstate sales of yarn, against submission of ‘D’ Forms to the Government Departments, by taking recourse of Notification dated 13.07.2001 - Declaration in Form ‘C’ were submitted as specified in the Central Sales Tax) Registration & Turn Over) Rules, 1957 at the time of assessment - HELD THAT:- A perusal of the notifications shows that intention of the Legislator was to provide benefit of 2% tax on the inter-state sales to all the dealers outside State of Punjab and this included the Government dealers as well. However, at the time of issuing final notification, words “declaration in Form D” could not be mentioned. This omission in itself cannot alter the meaning of the notification as a whole, whereby it is clearly mentioned that benefit of this notification is to be given to any dealer having his place of business outside the State of Punjab. Any dealer would include private as well as Government dealer. Only declarations in Form ‘C’ and Form ‘D’ were to be provided by the private and Government dealers respectively. Guidelines for presenting Form ‘C’ and ‘D’ by the private as well as Government dealers have also been laid down separately. This is only a procedural declaration and omission of mentioning the words Form ‘D’ cannot be made a ground to deny the benefit of this notification to the Government dealers outside the State of Punjab. The present appeal was admitted way back in the year 2012. Learned counsel for the petitioner-State has not been able to cite any instance, where even after 2012, the State has not extended this benefit to any dealer outside State of Punjab being a Government department - Petition dismissed.
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