Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2022 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (5) TMI 981 - HC - VAT and Sales TaxDenial of concessional rate of tax - D-Forms not accepted - ‘D’ Forms disallowed on the ground that the said dealer is a Government concern and not a Government and, as such, ‘D’ Forms, issued by it cannot be accepted and by further on the ground that a Govt. concern being a registered dealer could not issue ‘D’ Forms - HELD THAT:- The provision as laid down under Section 8 (1) (a) is applicable in case of inter-state sale made to Government whether registered or not being registered and in case of Government not being a registered dealer, the selling dealer has to furnish certificate in Form D as referred to in Rule 12 (1) of the CST (Registration & Turnover) Rules, 1959. A selling dealer is not required to furnish any certificate or declaration if the sale is made to Government being a registered dealer. Considering the judgment of the Hon’ble Karnataka High Court in the case of KARNATAKA DAIRY DEVELOPMENT CORPORATION LIMITED VERSUS COMMISSIONER OF COMMERCIAL TAXES IN KARNATAKA [1992 (6) TMI 164 - KARNATAKA HIGH COURT] and in view of admitted fact that in past the respondents have already accepted the ‘D’ Forms and allowed the petitioner the concessional rate of tax on the similar sales in their assessment orders and appeals relating to 2001-02 and 2002-03, this Writ Petition is allowed by quashing the impugned assessment orders and order of the Appellate authority and Revisional authority arising out of the impugned assessment order, by directing the respondent no. 1 to accept the ‘D’ Forms in question and to allow consequential benefits of concessional rate of tax to the petitioner, within three months from the date of communication of this order subject to factual verification of genuineness of the transaction in question. Petition disposed off.
|