Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2015 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 213 - HC - VAT and Sales TaxDisallowane of set off under rule 41D - Manufactured goods were used in works contract in other States, and were not sold in those States as contemplated by section 2(28) of the Bombay Sales Tax Act, 1959 - Drawback, set-off, etc., of tax paid by a manufacturer in respect of purchases made on or after the notified day. - Held that:- Certificate is issued by his manager or as the case may be, his agent who declared, interalia, that the goods will be in fact sold by him or will be used by him in the manufacture of goods which will be in fact sold by him and that there is a registration in their favour under the Bombay Sales Tax Act, 1959 in respect of that place of business. Undisputedly, such certificate was produced. Once such a certificate was produced and export is defined inclusively to mean a dispatch as above, then, any larger controversy or wider question should not have been gone into and decided by the Tribunal at all. The reference to the circular was wholly unnecessary because the claimant/dealer can despatch the goods to his own place of business or his agent outside the State. He would be able to obtain the reliefs in terms of sub rule (1), provided certificate in "form 31C" is produced. - Admittedly, that certificate was produced and it contains the relevant particulars. Tribunal had before it the material that the branches of the claimant dealer were registered under the local Act as well as the Central Sales Tax Act, qua those States. The definition of "sale" in those States includes a "works contract" as defined in the law in force in those States. In such circumstances, the Tribunal was right in the conclusion it reached. We are of the opinion that the questions have been rightly decided. In the circumstances, the reference at the instance of the Revenue ought not to have been made to this court but having been made and we are called upon to decide, that we conclude that the Tribunal correctly read rule 41D and granted relief thereunder. The reference is, therefore, answered against the Revenue and in favour of the assessee.
|