TMI Blog2015 (7) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... bound to issue "C" Forms as and when Form E-2 certificate is received from the petitioner. It is always open to the Assessing Authority to consider genuineness of the claim for exemption claimed by the petitioner in appropriate proceedings. The issue whether the petitioner is entitled for exemption and has satisfied the conditions under Section 6(2) of the CST Act cannot be decided in these proceedings at the instance of the Tax Department. Thus, the writ petition is disposed of directing the Board to issue "C" Forms to the petitioner as and when petitioner produces E-2 certificate without any delay. - Decided in favor of petitioner. - WP (C). No. 17170 of 2014 (U) - - - Dated:- 4-6-2015 - A. Muhamed Mustaque,J. For the Appellant : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T Act, they require C Form declaration from the Board. 3. The petitioner has been denied C Form by the Board on the ground that the petitioner has not produced any proof of payment of tax under the CST Act. It is also submitted that invoices issued by the petitioner are not in the name of the Board and invoices are tampered. 4. In this matter, the Commercial Tax Officer was also impleaded. It is submitted that the petitioner, after purchasing materials, bring the same to Kerala and supply it to the Board as a part of intra-State works contract and therefore, the petitioner is not entitled for the benefit of CST Act. 5. The learned counsel for the petitioner would submit that the petitioner purchased goods from outside the State ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the prescribed particulars in a prescribed form obtained from the prescribed authority; and (b) if the subsequent sale is made to a registered dealer, a declaration referred to in of sub-section (4) of section 8: Provided further that it shall not be necessary to furnish the declaration or the certificate referred to in clause (6) of the preceding proviso in respect of a subsequent sale of goods if,- (a) the sale or purchase of such goods is, under the Sales Tax law of the appropriate State, exempt from tax generally or is subject to tax generally at a rate which is lower than three per cent or such reduced rate as may be notified by the Central Government, by notification in the Official Gazette, under sub-section (I) of section 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion that invoice is necessary for issuing C' Forms. Of course, if the Board requires invoice for any other purposes (for their record), tile Board can demand. It is also appropriate to refer the dictum laid down by the Hon'ble Supreme Court in A G Projects and Technologies Ltd. v. State of Karnataka[(2009) 2 SCC 326] wherein in para.16 it was held as follows: 16. Analysing Section 6(2), it is clear that sub- section (2) has been introduced in Section 6 in order to avoid cascading effect of multiple taxation. A subsequent sale falling under sub-section (2), which satisfies the conditions mentioned in the proviso thereto, is exempt from tax as the first sale has been subjected to tax under sub- section (1) of Section 6 of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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