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2018 (10) TMI 886 - HC - VAT and Sales TaxHigher Rate of tax / CST - inter-State sales against deferred payment - seeking permission to produce C-Forms after a gap of more than 10 year - Held that:- 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 effect of Section 8 of CST Act is succinctly that the provision is mandatory and has to be strictly complied with. 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 - revision dismissed - decided against assessee.
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