2017 (8) TMI 88

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..... ose for consideration before the second respondent: i. Whether the dis-allowance of claim of deduction on sales return cash discount to the customers for the turnover of Rs. 2,60,454/- assessed at 4% is to be sustained or not. ii. whether the dis allowance of the claim of concessional rate of tax for the states effected to ESI Corporation for Rs. 4,99,230/- assessed at 10% is to be sustained or not. iii. whether the interstate sales of Rs. 1,86,109/- assessed at 10% for the non submission of ''c'' Forms is to be sustained or not. 3. So far as issue Nos.1 and 2 are concerned, it is not disputed by the learned counsel for the Revenue that the issues are squarely covered by the decision of the Hon'ble Division Bench of .....

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..... e course of inter-State trade or commerce (4) The provisions of sub-section (1) shall not apply to any sale in the course of inter-State trade or commerce unless the dealer selling the goods furnishes to the prescribed authority in the prescribed manner." Section 8(4)(b) of the Act is relevant for the purposes of this case. It deals with instances of goods sold to the Government and the need for a certificate in the prescribed form duly filled and signed by a duly authorised officer of the Government. If these conditions are satisfied, then the form "D" which is the form prescribed, is required to be accepted. 3. On the facts of these cases, it is clear that the goods had been sold to the Government, though delivery of the goods sold was .....

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..... ices being the officer who placed the order, the form signed by him is prima facie in accordance with the requirements of the provisions of the statute and the rules. There was no dispute as to the competence of the Director of Medical Services to sign the form on behalf of the Government before the authorities below." 5. The facts of the present case are not different than the cited case. Therefore, following the said judgment, the writ petition is dismissed. However, there is no order as to costs. 4. The above decisions is squarely applicable to issue Nos.1 and 2 and accordingly, this writ petition is allowed to that extent. So far as the third issue is concerned, with regard to the interstate sales assessed at 10% for non submission o .....

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