1995 (6) TMI 190

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..... State Representative appearing for the respondents. Without giving a detailed summary of the case of the parties, we are merely noting the relevant facts which are necessary for disposal of the application. Prayer for declaration forms was refused to the applicant by an order dated May 31, 1994, passed by the Additional Commissioner of Commercial Taxes, respondent No. 1, who affirmed the first r .....

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..... stion whether the goods sold by the applicant are declared goods, being steel tubes within the meaning of section 14(iv)(xi) of the Central Sales tax Act, 1956. Mr. G.C. Mookerji, learned advocate for the applicant submits that the goods are steel tubes and, therefore, declared goods and the department never assessed the sales of these goods as general goods and turnover tax was never assessed. Si .....

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..... the present application with a direction that in the matter of issuance of declaration forms, the authorities will not insist upon payment of turnover tax. In other words, non-payment of turnover tax will be no ground for refusing issuance of declaration forms when prayed for, but this direction will apply only to the case of the applicant. Accordingly, the application is disposed of. Respondents .....

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