9911796707
TMI Blog2010 (4) TMI 1010X X X X Extracts X X X X X X X X Extracts X X X X ..... nder section 8(1) of the CST Act, 1956, on the sales turnover of Rs. 25,62,535 for which C forms have been obtained and furnished? (ii) Whether the Tribunal was right in upholding the order passed by the Joint Commissioner of Commercial Taxes (Appeals), Bangalore, in CST AP No. 06/07-08 and the assessment order passed by the Deputy Commissioner of Commercial Taxes (Transition 3), Bangalore, levying tax on the sales turnover of Rs. 25,62,535 at 15 per cent? " The facts leading to the filing of this appeal are that the petitioner is a company incorporated under the Companies Act, 1956 and a dealer registered under the Karnataka Sales Tax Act, 1957 and the Central Sales Tax Act, 1956, engaged in the manufacture and sale of ceramic wall and flo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el for the petitioner and the learned Government Pleader for the respondent-State and perused the material on record. It is contended on behalf of the petitioner that the concessional rate of tax is subject to furnishing of C forms, which had to be obtained by the petitioner from the various persons who are registered dealers in other States to whom the goods are sold and on furnishing of the said C forms, concessional rate of tax at four per cent is levied instead of 15 per cent. That in respect of goods sold to M/s. Keerti Tiles for the period prior to July 1, 2002 and subsequent to the said period C forms had been furnished by the registered dealer at Tirupati, which were produced before the assessing authority in order to claim the con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period coming within the assessment period 2002-03 and that in respect of the said sales made, if the dealer at Tirupati had issued C forms and based on that concessional rate of tax was claimed by the petitioner without knowing as to whether the dealer at Tirupati has ceased to exist from July 1, 2002, then it cannot be held that the C forms issued by the dealer at Tirupati were invalid. It is not for the assessee to actually find out as to whether the registered dealer was in existence as on the date when the sales were effected when in fact, the registered dealer who is the purchaser has issued C forms to the assessee. If really the registered dealer to whom the sale has been made had ceased to exist from July 1, 2002, then in accordanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
