TMI Blog2004 (3) TMI 738X X X X Extracts X X X X X X X X Extracts X X X X ..... the Authority for Clarification and Advance Rulings, constituted under section 4 of the Karnataka Sales Tax Act, 1957 ( the KST Act for short) seeking advance ruling on the following: Whether concessional tax rate of 4 per cent against 'C' form can be availed under section 8(1) read with section 8(3)(b) of the Central Sales Tax Act, 1956 or nil tax rate in case of 'sale in transi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... advance ruling on the question. The appeal therefore gives rise to the following important and substantial question of law: Whether the Authority for Clarification and Advance Rulings, constituted under section 4 of the Karnataka Sales Tax Act, 1957, has jurisdiction to give clarification/advance ruling in regard to matters arising under the Central Sales Tax Act, 1956. Section 4 of the KS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T Act, on an application by a dealer registered under the KST Act. The authority (respondent) is not empowered or authorised to give any clarification or advance ruling in regard to rate of tax or exigibility to tax under the Central Sales Tax Act, 1956. This has been lost sight of by the authority in issuing the impugned order. Learned counsel for the appellant submitted that section 9(2) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any interest or penalty payable by a dealer under the Central Sales Tax Act, as if the tax or interest or penalty payable by such dealer under the CST Act is a tax or interest or penalty payable under the general sales tax law of the State. Firstly, the authority constituted under section 4 of the KST Act is not empowered to assess, reassess, collect and enforce payment of any tax under the KST A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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