9911796707
TMI Blog2006 (8) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... ion raised in the tax revision case is whether the Tribunal is justified in confirming the order of the first appellate authority granting concessional rate of tax at four per cent on inter-State sale of goods not covered by original portion of C form but based on duplicate part of the C form produced by the party. Even though notice was served on the respondent, respondent failed to appear in cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court and the order of the Tribunal which followed it, we find that both the Tribunal and the High Court found that there is no provision in section 8 of the Central Sales Tax Act, 1956 or rule 12(1) of the Central Sales Tax (Registration and Turnover) Rules, 1957 requiring production of original part of C form for granting concessional rate of tax at four per cent. This is factually incorrect be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the C form is mandatory. Even though all the entries in three parts namely, counterfoil, original and duplicate are one and the same, the same does not mean that the original can be dispensed with and in its place duplicate can be accepted. In fact, rule 11(2) of the CST (Kerala) Rules referred to above also authorises the officer to call for the duplicate from the selling dealer for comparis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he concessional rate is granted based on duplicate, there is every chance of misuse of duplicate for getting concessional rate for transaction different form the one for which concession is claimed and granted based on original of the same C form. In the circumstances, we allow the tax revision case by vacating the order of the Tribunal and by restoring the assessment at a higher rate on so much o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
