9911796707
TMI Blog2011 (4) TMI 1254X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Commercial Tax Tribunal in Second Appeal Nos. 212 of 2011 and 213 of 2011 for the assessment year 2005-06 under the U.P. Trade Tax Act and Central Sales Tax Act, respectively. Since common questions of law and facts are involved in both the revisions and further the order impugned is dated April 19, 2011, as such, they are being decided by a common order. Brief facts of the revisionist's case are that the revisionist is a public limited company incorporated under the Indian Companies Act having its registered office at Mumbai and is engaged in manufacturing motor vehicles/ motor chassis from its factory situate at Chinhat, Deva Road, Lucknow. The motor vehicles are taxable at single point, i.e., at the point of sale to consumer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r consideration, the assessing authority vide assessment order dated September 8, 2010 treated the transfer of stock as Central sales though 296 forms in original with Rs. 1,52,20,776 were tendered considering the said stock transfer but admittedly beyond time. The assessing authority also rejected the forms C on the ground that the Central sales tax law has been amended with effect from October 1, 2005 and the revisionist was required to file the aforesaid forms by the end of next quarter in respect of which forms were issued under rule 12(7) of the aforesaid Rules, though the revisionist filed an application for extension of time for submission of balance forms F and C and proof of export for quarter-IV 2007-08 on January 12, 2011. Couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order dated March 4, 2011, the Tribunal has partly allowed the appeal filed by the revisionist by granting 10 per cent further stay. The revisionist's contention is that even the Act and the Rules prescribed under the Central Sales Tax Act provide that the forms can be filed beyond the prescribed time and if sufficient cause for not filing the same within time is established, the time can be extended and the forms can be accepted by the assessing authority. Further, the Commissioner, Commercial Taxes, has time and again clarified that the time for filing the forms can be extended by the assessing authority and the forms can be accepted even if filed beyond the time prescribed under the rules. In support of the said submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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