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2021 (3) TMI 1083 - HC - VAT and Sales TaxSeeking direction to issue “C” Form for the years 2007-08 to 2010-11 - concessional rate of duty on the goods supplied from outside State - HELD THAT:- The situation that emerges from the record is that the petitioner at the relevant time was a registered dealer in West Bengal. Since the petitioner was awarded a contract for execution of certain work for respondent No.4 in Tripura, the petitioner and respondent No.4 appeared to have entered into an agreement which is manifested in Clause 13.2 that on the goods supplied by the petitioner directly to respondent No.4, the respondent No.4 shall issue certificate of concessional rate of duty. According to the petitioner, the goods supplied were in the course of interstate trade. The objections of the respondent No.4 for issuing “C” Form are completely invalid - From the reply filed by the State authorities, it emerges that such “C” Forms were not issued on account of anomaly in the valuations. As a State authority respondent No.4 ought to have conveyed this reason to the petitioner who could have either pointed out that there is no anomaly or reconcile the figures if it was possible. In the meantime, for want of “C” Forms the petitioner went on suffering duty at the higher rates. The Assessing Officer in West Bengal who had jurisdiction over the petitioner could not postpone the assessments for the fear of the same getting time barred. The respondent No.2 shall communicate the mismatch in figures which has prevented the said respondent from issuing “C” Form so far to the petitioner as well as respondent No.4 simultaneously within a period of two weeks from today - Petition disposed off.
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