TMI Blog2016 (7) TMI 1017X X X X Extracts X X X X X X X X Extracts X X X X ..... lets do not fall under the said category. The assessing authority exercises quasi-judicial powers, and is obligated to assign reasons for arriving at any decision. No order of assessment can be passed on the ipse dixit of the assessing authority. - Matter remanded back. - Writ Petition No. 39484 of 2015 - - - Dated:- 4-12-2015 - Ramesh Ranganathan and M. Satyanarayana Murthy, JJ. Dr. S. R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the requirement of submitting a declaration in form C is only when the goods are sold to registered dealers under section 8(1) of the Central Sales Tax Act, 1956 (for short, the CST Act ) read with rule 12(1), (6) and (7) of the CST (Registration and Turnover) Rules, 1957; sale of goods to the Government falls within the ambit of section 8(2) of the CST Act for which form C is inapplicable; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice issued by the first respondent, the petitioner stated that, on these bio toilet tanks, the CST payable, on inter- State sales, is at two per cent., if C form is obtained; otherwise, (i.e., CST sale without C form to Indian Railways, Govt. of India) it would attract the same rate as applicable to the sale of goods within the State, i.e., at five per cent. under entry 51 of the Fourth Schedu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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