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2015 (11) TMI 1497 - HC - VAT and Sales TaxPurchase of goods for use in works contract from other state - interstate movement of goods against Form-C - Denial of exemption claim - Notification dated 28.04.1993 - Held that:- Assessee is a contractor and carrying on the constructions works and he purchased the goods in the course of inter-State trade, the CST would be payable in the appropriate State, i.e. U.P. wherefrom the movement of the goods commenced and for this reason, the contractor was not liable to pay any tax under the provisions of the RST Act, 1994 and the State of Rajasthan could not ask the contractor to pay tax under the provisions RST Act on such inter- State purchases of the Contractor. Therefore, it could not be treated as violation of the condition No. 4 of the Notification dated 28.04.1993. - Court finds no force in the present revision petition filed on behalf of the Revenue and the same is liable to be dismissed in terms of the judgment dated 22.08.2013 passed in the case of CTO Vs. M/s Jatan Construction Pvt. Ltd., while upholding the orders of the Deputy Commissioners (Appeals) and of the learned Tax Board. - Decided against Revenue.
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