9911796707
TMI Blog2014 (3) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... premises of the assessee was surveyed by the Assistant Commissioner, Circle 'C, Udaipur ('AC') on 3.10.2000, 7.10.2000, 16.10.2000 and 17.10.2000 and during the survey it was found that the assessee has during the period from 1.4.2000 to 31.9.2000 effected inter-State sales of Hydraulic Excavators on which 4% tax was payable, but the assessee for the purpose of evading tax has shown the same having been sold within the State and consequently, the Assessing Authority vide Assessment Order dated 12.2.2001 assessed the tax and imposed penalty and also levied interest. Aggrieved against the Assessment Order, the respondent filed an appeal before the Deputy Commissioner (Appeals), who vide order dated 4.10.2001 dismissed the appeal upholding th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e sales of the Hydraulic Excavators, the said finding being concurrent is not open to interference and therefore, it has to be assumed that the assessee undertook inter-State sales. The issue then arises as to whether the assessee was entitled to take benefit of the notification dated 30.3.2000 or was liable to pay tax under notification dated 27.8.1992. It would be relevant to quote relevant extract from both the notifications, which reads as under:- "S.No.882 : F.4(46)FDGr.IV/92-31 dated 27.8.1992 S.O.119. - In exercise of the powers conferred by S.8 (5), CST Act, 1956, the State Govt.[.1.], hereby directs that the tax payable under sub-section (1) and sub-section (2) of the said section by any dealer having hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds the extent of rate as specified in column 3 and column 3 in the present case provides for extent of rate at 2%. While notification dated 27.8.1992 was specific and provided for levy of 4% tax on account of failure by the assessee in furnishing 'C-Form', the notification dated 30.3.2000 did not provide for any condition regarding furnishing of 'C-Form' in case of inter-State sale for the purpose of availing benefit under the said notification. Section 15 of the Act of 1994 provides for power to the State Government to exempt fully or partially from the tax, the sale or purchase of any goods without any condition or with such condition as may be specified in the notification. As noticed above the notification dated 30.3.2000 did not prov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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