TMI Blog2017 (12) TMI 981X X X X Extracts X X X X X X X X Extracts X X X X ..... sing officer, the petitioner rushed to the Commissioner and sought for clarification. In the facts and circumstances, the clarification issued by the Commissioner is perfectly legal and valid and there is no reason to interfere with the same - petition dismissed - decided against petitioner. - W.P.No.15876 of 2006 and W.P.M.P.No.15657 of 2006 & W.V.M.P.No.38451 of 2016 - - - Dated:- 24-11-2017 - T. S. Sivagnanam, J. For the Petitioner : Mr. B. Raveendran For the Respondents : Mr. S. Kanmani Annamalai, Additional Government Pleader, for R1 Mr.K.S.Ramasamy, Senior Panel Counsel, for RR2 3 No appearance for R4 ORDER Heard Mr.B.Raveendran, learned counsel appearing for the petitioner, Mr.S.Kanmani Annamalai, learned Addi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for purchase of PVC Resin. The auction being an E-auction, the petitioner, whose registered office is in Mumbai, bid the auction at Mumbai. According to the petitioner, on being declared as a successful bidder, the petitioner remitted the bid amount along with 4% central sales tax for which, a receipt was issued by the Customs Department on 23.03.2006, based upon the Form 'C' declaration issued by the petitioner. Therefore, the petitioner s case is that the impugned circular is not sustainable, because it occasioned movement of goods through E-auction, in which the petitioner participated from Mumbai and that having triggered the sale, the transaction is an interstate transaction and liable for tax at 4% under the Central Sales Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, the conditions of caution clearly state that normally all sale will be treated as local sale and the buyer has to pay sales tax as per the Local Sales Tax Act viz., Tamil Nadu General Sales Tax Act, 1959, which was in vogue at the relevant point of time. 7.The exception, which has been drawn in the terms and conditions, is that if the sale transaction is otherwise specified, then the authority can accept Form 'C' declaration and if there is no specific provision made, that sale cannot be made against Form 'C' and the interpretation is that to qualify for such a sale, it should be deemed to have taken place in the course of interstate trade or if the sale or purchase occasioned the movement of goods from one State to a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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