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2015 (7) TMI 587 - KERALA HIGH COURT

2015 (7) TMI 587 - KERALA HIGH COURT - TMI - Issuance of 'C' forms - subsequent sale against E-1 / E-2 forms - The petitioner has been denied "C" Form by the Board (purchaser of the goods) on the ground that the petitioner has not produced any proof of payment of tax under the CST Act - Held that:- the first sale alone will be taxable and the tax on subsequent sale will be exempted if dealers are registered. Therefore, the Board cannot insist proof of tax paid by the first seller.

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gs 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 : Mr Joseph Prabakar, Adv, Mr Rajesh Nair, Adv. and Bijoy Chandran, Adv. For the Respondent : Mr T R Rajan, SC., KSEB., Mr Jaise Jacob, SC, KSEB, Mr S Sudheesh Kumar, .....

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ws:- "14.4 Construction of sales Tax declaration forms, as admissible, would be issued to the contractor, on request, for all items (as identified in the price schedule of the bid) to be supplied directly by the contractor as well as for the items to be supplied by the sub suppliers as sale in transit." 2. The petitioner, for executing the works, purchased goods from outside the State and transferred the same to the Board by way of sale In-transit. It is the case of the petitioner-Comp .....

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ioner 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 learne .....

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tax. It is apposite to refer Section 6 (2) of the CST Act, which reads as follows: "(2) Notwithstanding anything contained in sub-section (I) or sub-section (IA), where a sale of any goods in the course of inter-state trade or commerce has either occasioned the movement of such goods from one State to another or has been effected by a transfer of documents of title to such goods during their movement from one State to another, any subsequent sale during such movement effected by a transfer .....

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ly filled and signed by the registered dealer from whom the goods were purchased containing 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) .....

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preceding proviso that such sale is of the nature referred to in this sub-section." (emphasis supplied) 7. Rule12(4) of the Central Sales Tax (Registration and Turn Over) Rules, 1957 prescribes that certificate referred in Section 6(2) of the CST Act which shall be either in Form E-1 or Form E-2. Thus, it is admitted now by the petitioner that he has issued "C" Form to the first seller who in turn issued Form E-1 to the petitioner. The petitioner's case is that he has made the .....

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f tax paid by the first seller. The Board can only demand Form E-2 from the petitioner. It is to be noted that the Board have no case that the goods delivered to them are not by sale in-transit though, such case is attempted to have been projected in the statement filed by the Commercial Tax Department.The Board appears to be on a misconceived notion that invoice is necessary for issuing C' Forms. Of course, if the Board requires invoice for any other purposes (for their record), tile Board .....

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