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TMI Blog2011 (2) TMI 1339X X X X Extracts X X X X X X X X Extracts X X X X ..... g following substantial questions of law: "(i) Whether the Punjab VATTribunal, which is a creation of the CST Act, has erred in law by going against the mandate of section 8(5) of the Act, wherein any reduction in the rate of tax qua a dealer or goods or classes of goods was to be done in public interest by the State Government by way of a notification in the official gazette subject to the conditions as specified in the notification, and holding that the respondent was not bound to produce a declaration in form C even though the same was a specific condition in the notification dated March 31, 1995? (2) Whether the Punjab VATTribunal has exceeded its jurisdiction by arrogating to itself the authority to render null and void the notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the Government' were incorporated in it, allowed no authority to the State Governments to issue notifications allowing confessional rates of tax on sales to Government Departments as Parliament allowed such authority to State Governments only after amending section 8(5) with effect from April 1, 2002 and the notification in question was issued on March 31, 1995. (7) Whether the Punjab VATTribunal has erred in law by passing an order which is not as per the provisions of the CST Act read with VATAct and the Central Sales Tax (Registration and Turnover) Rules, 1957 along with the Central Sales Tax (Punjab) Rules, 1957?" The assessee is a manufacturer of papers and made sales to the Government Departments against form D charging one pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contention of the counsel of the State appears to be that appellant shall be put to disadvantage only because C forms were not taken. It comes out that when appellant had made inter-State sales to private parties, then C forms were taken but Government Departments were issuing only D forms and not C forms. In the rate contract also, the Director General of Supplies and Disposals had Government Department agree to one per cent CST against C/D forms. In the invoices also, one per cent CST is mentioned and charged against C/D forms. In the facts and circumstances of the case where the sales had been inter-State sales and conscious decision was taken by the Government to reduce CST on inter-State sales of papers from four per cent to one per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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