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TMI Blog2015 (4) TMI 776X X X X Extracts X X X X X X X X Extracts X X X X ..... C filed electronically by the petitioner has been rejected and for the consequential direction to respondent No.2 to issue Form-C as also Form-F. The petitioner is a dealer registered under the Bihar Value Added Tax Act, 2005 for the purpose of conduct of its business for purchasing raw skin from the dealers both registered and unregistered and after treating the same, the goods are transferred to its works at Dewas in the State of Madhya Pradesh. The said goods in terms of the provisions of Article 286 of the Constitution and Section 14 of the Central Sales Tax Act have been declared as goods of special importance in inter-State trade and commerce. The petitioner has been filing its returns for the said purchase made for different periods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artment are obliged to issue the Form-C and Form-F, which are required by the petitioner for the purpose of carrying on its business so that the proper amount of tax may be paid in view of the nature of the transaction and the nature of goods involved. Learned counsel for the petitioner further submits that the petitioner has filed all due returns and paid the tax in accordance with the returns filed and if at all there has been any mistake in the filing of the returns, the same could only have been the subject matter of a proper assessment by the respondents which would again be subject to the right of the petitioner to show before the assessing authority that no further tax is leviable in view of the actual nature of the transaction irre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and payable by the petitioner. It is submitted by learned counsel that after the amendment to the Central Sales Tax (Bihar) Rules, 1957, the amended Rule 9 confers power upon the Commissioner by notification to specify the manner in which, and the conditions and restrictions subject to which any of the declarations or certificates prescribed under the Central Sales Tax Act may be obtained. It is submitted that pursuant to the same, the Commissioner has issued the notification dated 6.9.2012 with regard to issuance of Form-C and the notification dated 30.3.2013 with respect to the issuance of Form-F through electronic media. It is urged that under the said notifications, the concerned officer of the Department is required to click acknowled ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the VAT Act to intimate the dealer about any higher amount of tax payable and which the dealer would be obliged to pay or submit the explanation in that regard but no such action has been taken by the respondents in the present matter. It is further submitted that the assessment having been made for the huge amount, cannot disentitle the petitioner to obtain Form-F, as the mode of recovery of tax have been provided in the Bihar Value Added Tax, 2005 itself and the issuance of Form-F could not be made an additional mode of recovery, as there is no such provision either in the Act or Rule in that regard. In support of the same, learned counsel for the petitioner relies upon a decision of the Karnataka High Court in the case of Joja Chemic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o withhold the issue of the requisite "C" forms only on the ground that the dealer who applies for the same is in arrears of tax. In the absence of any such power it is difficult to see how the prescribed authority can decline to issue the forms only because there is some default on the part of the dealer in making the payment of tax determined against it. That is especially so when the provisions of the Karnataka Entry Tax Act under which the amount of tax has been determined against the petitioner, provides an effective machinery for recovery of any such amount payable by an assessee. The said machinery, inter alia, envisages recovery of the outstanding tax amount as arrears of land revenue as also by invoking the provisions of the Code o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed May 13, 1997 within one week from today. There shall however be no orders as to costs." We have considered the submissions of learned counsels for the parties. We find sufficient force in the submissions of learned counsel for the petitioner. The issuance of Form-C and Form-F is required under the provisions of the Central Sales Tax Act so that the dealer may be entitled to the benefit of the lower rate of tax with respect to sales made in the course of inter-State trade or commerce with regard to goods, which have been declared to be of special importance in the inter-State trade or commerce under the provisions of the Central Sales Tax Act. Under Section 8 (4) of the Central sales Tax Act as also Central Sales Tax (Bihar) Rules, the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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