TMI Blog2013 (1) TMI 702X X X X Extracts X X X X X X X X Extracts X X X X ..... The proviso to rule 12(5) provides that a single declaration might cover transfer of goods, by a dealer, to any other place of business, or agent, or principal, as the case may be, effected during a period of one calendar month. There is nothing in the rules which can be construed to vitiate a declaration form only on the ground that it covers transactions exceeding a period of over one month. The assessment has apparently been revised suo motu and ex parte on a misconception of rule 12(5) of the Rules. The impugned order is, thus, set aside and quashed. - W.P. No. 26233 (W) of 2012 - - - Dated:- 3-1-2013 - INDIRA BANERJEE, J. For the Appellant : Boudhayan Bhattacharyya For the Respondents : Abhratosh Majumdar and Soumitra Mu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the disallowed amount of ₹ 17,46,586.20 will be subjected to tax at 10 per cent under section 8(2)(b) without allowing any statutory deduction. The relevant part of the order impugned is set out hereinbelow: ... Therefore, the matter is decided ex parte to the best of my judgement. It appears from records that the F forms bearing Nos. 37514, 37518 and 37521 covered transactions, as under: Form No. Total value covered Break-up of period of transactions and amount month wise (1) (2) (3) (a) (b) 37514 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rged on taxable balance of ₹ 17,46,586.25 without allowing any deduction. The assessing officer is directed to compute afresh taxes payable in accordance with this order and to issue a revised demand notice as per law. The order has apparently been passed ex parte. Three F forms have been disallowed on the purported ground that the three F forms bearing Nos. 37514, 37518 and 37521 covered transaction exceeding a period of one month. It appears that the Additional Commissioner, Commercial Taxes, West Bengal has misconstrued rule 12(5) of the Central Sales Tax (Registration and Turnover) Rules, 1957 which provides that the declaration referred to in sub-section (1) of section 6A of the Central Sales Tax Act, 1956 shall be in form ..... X X X X Extracts X X X X X X X X Extracts X X X X
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