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TMI Blog1982 (11) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... through this State by purchasing the R.Rs. Subsequently, he sold the said goods to another dealer in the State of Tamil Nadu by transferring the R.Rs. The question of exigibility to tax of the sales effected by the petitioner fell for consideration before the Tribunal. The Tribunal was concerned with six transactions. With respect to transaction No. 4, it has granted the relief, and therefore, we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se aspects is challenged before us. Section 8(1)(b) of the Central Sales Tax Act provides that every dealer, who in the course of inter-State trade or commerce sells to a registered dealer other than the Government, goods of the description referred to in sub-section (3) shall be liable to pay tax under the said Act at the rate of one per cent (the rate of tax has since been raised to 4 per cent, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner did not file the E-I forms issued by the person who put the goods in inter-State movement, i.e., first seller. Therefore, he cannot claim total exemption. The only contention Mr. Venkatarama Reddy, the learned counsel for the petitioner, urged before us is that since he has produced C forms from his purchaser, he is entitled to the benefit of concessional tax mentioned in section 8(1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 8(1). The reasoning given by the Tribunal for refusing the benefit of the concessional tax does not appear to be sustainable in law. The petitioner is entitled to the benefit of the concessional rate of tax mentioned in section 8(1), as it then stood. So far as the transactions Nos. 5 and 6 are concerned, the Tribunal has recorded a finding of a fact that the petitioner has failed to prove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... low that the higher rate mentioned in section 8(2) would be attracted. The tax revision case is allowed in part and it is declared that the transactions shown at items Nos. 1, 2 and 3 mentioned in the judgment of the Tribunal shall be charged only at the concessional rate mentioned in section 8(1) of the Central Sales Tax Act, as it obtained for the relevant assessment year. In other respects, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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