9911796707
TMI Blog2015 (3) TMI 1005X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner to deposit the balance sale value to complete the transaction of sale and for further direction to accept the physical copy of declaration in Form-C for allowing the issuance of challan as inter state sale transaction and not as a local sale in Bihar in view of the nature of sale and for restraining the respondents from denying the issuance of challan on receipt of physical copy of declaration in Form-C. 3. Subsequently, a Circular Letter No. 4354 dated 5.12.2013 of the Commissioner-cum-Principal Secretary, Commercial Taxes Department, Bihar has been brought on the record in the counter affidavit filed on behalf of the Railways in which direction had been issued to all the circle in-charge of the different Commercial Taxes C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tiated against the dealer who supplies such forms. 5. It is further submitted that admittedly the authorities of the State of U.P. are issuing Form-Cs manually as also by uploading on TINXSYS software, which fact is admitted in paragraph-3 of the supplementary counter affidavit filed by respondent No.6, Deputy Commissioner of Commercial Taxes, wherein it is stated that the Sales Tax Department of U.P. by its e-mail informed the Commercial Taxes Department, Bihar that in the State of U.P. data of central forms downloaded by the dealers are provided to TINXSYS and that the central forms issued manually by the Department are not uploaded on TINXSYS software. 6. Rule 12 (1),(2), (6), (7) and (8) of the Central Sales Tax (Registration And Turn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e if a duly completed form of declaration received by him is lost, whether such loss occurs while it is in his custody or while it is in transit to the notified authority of his State: Provided that where more than one form of declaration is lost, the purchasing dealer or the selling dealer, as the case may be, may furnish one such indemnity bond to cover all the forms of declaration so lost. (6) Form C referred to in sub-rule (1) or, as the case may be, Form F referred to in sub-rule (5), shall be the one obtained by the purchasing dealer or, as the case may be, the transferee in the State in which the goods covered by such form are delivered. Explanation.- Where, by reason of the purchasing dealer not being registered under section 7 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resolution passed by the Board of Directors of the company, to authenticate any document on behalf of such company. (b) Such person shall signify on such declaration or certificate his status and shall make a verification in the manner provided in such declaration or certificate." 7. It is evident from a consideration of the aforesaid Rules that the Rules themselves do not provide for uploading of the Form on TINXSYS or any other software system. They also provide for the issuance of manual Form Cs to the dealers. It is true that the TINXSYS software has been evolved as a national measure to verify the validity of the Form Cs that are being issued, as such forms when issued are uploaded by the Department of different States on TINXSYS sof ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... loaded on TINXSYS software and thereafter the respondent authorities of the Commercial Taxes Department shall accept such manually issued Form-C not uploaded on TINXSYS software but filled up in accordance with the Act and Rules. 10. It is pointed out by learned counsel for the petitioner that since January, 2014 the authorities of the Railway have compelled the petitioner to deposit the difference of amount of Tax as also Bank Guarantee. The authorities of the respondent Railways are directed to refund the same within a period of two months from the date of receipt/production of a copy of this order. 11. It is clarified that the procedure so far as the manually issued forms not uploaded on TINXSYS software are concerned to be followed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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