TMI Blog2018 (1) TMI 1251X X X X Extracts X X X X X X X X Extracts X X X X ..... jarat Ambuja Cement Ltd., and another [2005 (7) TMI 353 - SUPREME COURT OF INDIA], while dealing with the belated filing of statutory forms, the Hon'ble Supreme Court held that the provisions requiring filing of declaration forms along with the return is a directory provision and not a mandatory provision. Appeal dismissed - decided against appellant-Revenue. - Tax Case ( Revision ) No. 66 of 2017 - - - Dated:- 13-12-2017 - S. Manikumar And R. Pongiappan, JJ. For the Petitioner : Ms. Narmadha Sampath Special Government Pleader ( Taxes ) For the Respondent : Mr. P. Prethiri Chopra for Mr. T. Pramodh Kumar Chopra ORDER ( Order of the Court was made by S. Manikumar, J ) Instant Tax Case (Revision) is filed against the order made in S.T.A.No.86 of 2011, dated 25/10/2013, on the file of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai. 2. Short facts leading to the appeal are that Tvl. India Rosin Industries, manufacturers and traders in Rosin, Pine oil and turpentine has been assessed, on a total and taxable turnover of ₹ 1,33,21,127/- and ₹ 74,79,096/-, respectively for the year 2005 2006, under the Central Sales Tax Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duplicate part of 'C' form. The 'C' form consist of three parts: original, duplicate and counterfoil. All the three parts are identical in terms and they all form part of the 'C' form. It must therefore, follow that the declaration Form 'C' was furnished, but instead of that part of the form which contained the word original and which was meant for being filed before the Assessing Officer, another part of the form, marked duplicate, was filed. Section 8 (4) or Rule 12 (1) does not say which part of the form was required to be filed before the Assessing Officer. It is the form itself, by which use of the words original, duplicate and counterfoil, gives an indication as to which part of the form is required to be filed before the assessing Officer. In the light of these facts and provisions of law, we are of the view that there was sufficient compliance with the provisions of Section 8 (4) of the CST Act and those of Rule 12 (i) of CST Rules, so as to entitle the assessee to get the benefit of concessional rate of tax under Section 8 (1) of the CST Act. In view of the above judgment, there is no wrong on filing of duplicate 'C' form for a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Forms are common. Considering the case law, he prayed to dismiss the appeal. Records perused. Admittedly, the respondent filed duplicate Form F for ₹ 1,39,299/-. Since the original copy of the Form F was lost by the respondent. Our Hon'ble High Court of M.P in the case of 83 STC 116 held that the filing of 'Duplicate' part and Form C instead of the original was sufficient compliance with the provisions of Section 8 (4) of Central Sales Act, 1956 Act and Rules 12 (1) of Central Sales Tax Act, 1956 (Registration and Turnover) Rules to get benefit of concessional rate of tax under Section 8 (1) of Central Sales Tax Act, 1956. Though the citation is related to C Form, Form F also comes under Central Sales Tax Act, 1956 and Rules. Further, the Rule 10 (2) CSTC (Tamil Nadu) Rules 1957 also permitted to file duplicate Form if the original is lost. So there is no wrong in filing duplicate Form F for availing concessional rate of tax by the respondent. In view of the above discussion, this Tribunal comes to the conclusion that the filing of duplicate Form F is sufficient compliance complying the Rules. The Appellate Deputy Commissioner (CT) also has tak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assessing Officer, enjoined with a discretion, either to accept the duplicate of such declaration or not/certificate, on the ground that the original has been lost, has exercised his jurisdiction, when the original 'C' Form declaration were not produced, despite several opportunities given and rightly, disallowed the exemption claimed. 12. It is the further contention of the learned Special Government Pleader that the conduct of the revision petitioner, in protracting the submission of Form C licences, does not require, any indulgence by the appellate authority, including the Tribunal. She further submitted that the decision in Manganese Ore (India) Ltd Vs. Commissioner of Sales, Tax, Madhya Pradesh, reported in {1991 (83) STC 116}, rendered by Madhya Pradesh High Court at Jabalpur, is not applicable to the case on hand. For the above said reasons, she prayed for interference with the order, dated 25/10/2013, made in S.T.A.No.86 of 2011, passed by the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai. Heard Ms.Narmadha Sampath, learned Special Government Pleader (Taxes) and perused the materials available on record. 13. Chapter 3 of Central Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) if the subsequent sale is made to a registered dealer, a declaration referred to in subsection (4) of section 8: Provided further that it shall not be necessary to furnish the declaration referred to in clause (b) 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 percent, or such reduced rate as may be notified by the Central Government, by notification in the Official Gazette, under sub-section (1) of section 8 (whether called a tax or fee or by any ether name); and (b) the dealer effecting such subsequent sale proves to the satisfaction of the authority referred to in the preceding proviso that such sale is of the nature referred to in this subsection. (3) Notwithstanding anything contained in this Act, no tax under this Act shall be payable by any dealer in respect of sale of any goods made by such dealer, in the course of inter-State trade or commerce, to any official, personnel, consular or diplomatic agent of (i) any foreign diplomatic miss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l be deemed for the purpose of this Act to have been occasioned otherwise than as a result of sale. Explanation In this section, assessing authority , in relation to a dealer, means the authority for the time being competent to assess the tax payable by the dealer under this Act. ...... 8. Rates of tax on sales in the course of inter-State trade or commerce. (1) Every dealer, who in the course of inter-State trade or commerce, sells to a registered dealer goods of the description referred to in sub-section (3), shall be liable to pay tax under this Act, which shall be three percent, of his turnover or at the rate applicable to the sale or purchase of such goods inside the appropriate State under the sales tax law of that State, whichever is lower: Provided that the Central Government may, by notification in the Official Gazette, reduce the rate of tax under this sub-section. (2) The tax payable by any dealer on his turnover in so far as the turnover or any part thereof relates to the sale of goods in the course of inter-State trade or commerce not falling within subsection (1), shall be at the rate applicable to the sale or purchase of such goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... course of inter-State trade or commerce, to a registered dealer from any such place of business of any such goods or classes of goods as may be specified in the notification, or that the tax on such sales shall be calculated at such lower rates than those specified in sub-section (1), as may be mentioned in the notification; (b) that in respect of all sales of goods or sales of such classes of goods as may be specified in the notification, which are made, in the course of inter-State trade or commerce to a registered dealer by any dealer having his place of business in the State or by any class of such dealers as may be specified in the notification to any person or to such class of persons as may be specified in the notification, no tax under this Act shall be payable or the tax on such sales shall be calculated at such lower rates than those specified in subsection (1) as may be mentioned in the notification. (6) Notwithstanding anything contained in this section, no tax under this Act shall be payable by any dealer in respect of sale of any goods made by such dealer, in the course of inter-State trade or commerce to a registered dealer for the purpose of setting up, o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l years, it shall be necessary to furnish a separate declaration or certificate in respect of goods delivered in each quarter of a financial year: (2). Where a blank or duly completed Form of declaration is lost, whether such loss occurs while it is in the custody of the purchasing dealer or in transit to the selling dear, the purchasing dealer shall furnish in respect of every such Form so lost an indemnity bond in Form G to the Notified Authority from whom the said Form was obtained for such sum as the said authority may, having regard to the circumstances of the case, fix. Such indemnity bond shall be furnished by the selling dealer to the Notified Authority of his State if a duly completed Form of declaration received by him is lost, whether such loss occurs while it is in his custody or while it is in transit to the Notified Authority of his State: Provided that where more than one Form of declaration is lost, the purchasing dealer or the selling dealer, as the case may be, may furnish one such indemnity bond to cover all the Forms of declarations so lost. (3). Where a declaration Form furnished by the dealer purchasing the goods or the certificate furnished by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e furnished to the prescribed authority within three months after the end of the period to which the declaration or the certificate relates: Provided that if the prescribed authority is satisfied that the person concerned was prevented by sufficient cause from furnishing such declaration or Certificate within the aforesaid time, that authority may allow such declaration or Certificate to be furnished within such further time as that authority may permit. (8) (a) The person referred to in clause (a) of sub-rule (1) of Rule 3 shall alone be competent to sign the declaration in Form C or Form F or the Certificate in Form E-I or Form E-II: Provided that where such person is a Proprietor of any business or a Partner of any business or a Partner of a Firm or a Karta or Manager of a Hindu undivided family, any other person authorised by him in writing may also sign such declaration or Certificate: Provided further that in the case of a Company such declaration or Certificate can also be signed by any other Officer of the Company authorised under the Memorandum or Articles of Association of the Company or under any other special or general resolution of the Company or u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hallan as stated below. Purchased from you as per Bill/Cash memo/Challan No.--- dated ---- as stated below ------------- are for resale/use in manufacture/processing of goods for sale/resale and are covered by my/our Registration Certificate No.---- dated ----- issued under the Central Sales Tax Act, 1956. It is further certified that I/we am/are not registered under Section 7 of the said Act in the State of ----- in which the goods covered by this form are/will be delivered. Name and address of the purchasing dealer in full ------------- Date ----------- The above statements are true to the best of my knowledge and belief. Signature (Name of the person signing the declaration) (Status of the person signing the declaration in relation to the dealer) 16. In exercise of the powers conferred by sub-Sections (3) and (4) of Section 13 of the Central Sales Tax Act, 1956 (Act 74 of 1956), Government of Tamil Nadu have framed the Central Sales Tax (Tamil Nadu) Rules, 1957. Rule 10 (2) of the Central Sales Tax (Tamil Nadu) Rules, 1957, which deals with the filing of duplicate declaration or certificate when the original has been lost, is extracted her ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the Appellate Deputy Commissioner further shows that there has been an application to the provisions Section 8 (4) and Rule 12 (1) of the Central Sales Tax (Registration and Turnover) Rules, 1957. 20. Having regard to the Forms (Original, duplicate or counter foil) and placing reliance on the decision rendered in Manganese Ore (India) Ltd Vs. Commissioner of Sales, Tax, Madhya Pradesh, reported in {1991 (83) STC 116}, the Appellate Deputy Commissioner (CT)-I, has passed the orders, stating that, there is nothing wrong in filing duplicate forms, for availing concessional rate. The Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai, has referred to the Rules and accordingly, concurred with the views of the appellate Authority. 21. Though before the appellate Authority, contention has been made that submission of original portion of Form, is mandatory for claiming concessional rate and that there is every possibility of misuse of original Form, in some other transaction, the said contention has been rejected. Form C (Rule 12 (1), is issued by the State authority of the State. It also contains and name of the person signing the declaration. Genuineness o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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