9911796707
TMI Blog2004 (3) TMI 738X X X X Extracts X X X X X X X X Extracts X X X X ..... NDRAN J.--The appellant filed an application before respondent, that is 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)( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat on examination of the matter, it is found that it did not have any jurisdiction to give an 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pect of any goods liable to tax under the KST Act or the exigibility of any transaction to tax under the KST 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 aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all on behalf of the Government of India, assess, reassess, collect and enforce payment of tax, including 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
