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TMI Blog2018 (4) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... Jamnagar. Accordingly, the purchaser issued Form 'I' prescribed under sub-rule (11) of rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 (hereinafter referred to as 'the rules') read with section 8(8) of the Central Sales Tax Act, 1956 (hereinafter referred to as 'the Act'). The Assessing Authority computed assessment on 7.8.2010 allowing sales as supported by the required statutory forms. The Deputy Commissioner of Commercial Tax, however, took the order dated 7.8.2010 in revision in exercise of powers under section 75 of the Gujarat Value Added Tax Act, 2003 (hereinafter referred to as the "GVAT Act") and by order dated 3.8.2015, raised a demand of Rs. 2,25,78,301/-. The respondent carried the matter in revision before the Tribunal and succeeded. 2. Pursuant to the order passed by the Tribunal, the respondent moved a miscellaneous application before the Tribunal, being Miscellaneous Application No.17 of 2016, seeking refund of Rs. 10,00,000/- deposited by it before the Tribunal by way of pre-deposit. By the impugned order dated 22.6.2016, the respondent was directed to either refund the amount of Rs. 10,00,000/- to the petitioner or to produce the stay ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Government authorizing the establishment of the unit in the SEZ, whereas, the said sub-rule came to be substituted with effect from 7.6.2005 and the above requirement came to be done away with. It was submitted that the amendment in the rules was made with a view to simplify the procedure. Reference was made to a communication dated 13.4.2009 of the Development Commissioner, RJIL SEZ, Jamnagar, addressed to the developer, M/s Reliance Jamnagar Infrastructure Limited, informing them that the procedure of issuing Form 'I' is retained with the Commissioner of Sales Tax in the State of Gujarat and that since the Commissioner of Sales Tax has the complete data bank of all the units that are registered as Sales Tax assessees, issuance of such form by the Commissioner of Sales Tax will ensure a proper monitoring of any misuse by the units. It was submitted that therefore, the concerned authority of the SEZ, Jamnagar has clarified that it is the Commissioner of Sales Tax, which is the authority which would issue Form 'I'. The attention of the court was drawn to a copy of Form 'I' issued by the purchaser to the respondent to point out that the same was issued by the Commercial Tax Off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cial Gazette, reduce the rate of tax under this sub-section." "(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, operation, maintenance, manufacture, trading, production, processing, assembling, repairing, reconditioning, reengineering, packaging or for use as packing material or packing accessories in a unit located in any special economic zone or for development, operation and maintenance of special economic zone by the developer of the special economic zone, if such registered dealer has been authorized to establish such unit or to develop, operate and maintain such special economic zone by the authority specified by the Central Government in this behalf. (7)The goods referred to in sub-section (6) shall be the goods of such class or classes of goods as specified in the certificate of registration of the registered dealer referred to in that sub-section. (8)The provisions of sub-sections (6) and (7) shall not apply to any sale of goods made in the course of inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnish a declaration for the purposes of subsection (8) of the said section 8 in "Form I" duly countersigned and certified by the Authority specified by the Central Government authorizing the establishment of the unit in the Special Economic Zone notified under section 76A of the Customs Act, 1962 (52 of 1962) that the sale of goods is for the purpose of establishing a unit in such zone." 10. After it amendment with effect from 7.6.2005, sub-rule (11) of rule 12 of the rules reads thus: "The declaration referred to in sub-section (8) of section 8 of the Act, shall be in Form I." Thus, while sub-rule (11) of rule 12 of the rules, as it existed prior to 7.6.2005 required Form 'I' to be countersigned by the Authority specified by the Central Government authorizing the establishment of the unit in the Special Economic Zone notified under section 76A of the Customs Act, 1962 that the sale of goods is for the purpose of establishing a unit in such zone, sub-rule (11) as amended does not provide for any such requirement. All that the sub-rule requires is that the declaration should be in Form I. 11. Form I prescribed under sub-rule (11) of rule 12 of the rules refers to the seal of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i.e. SEZ Authority and hence it is not a valid Form. This objection also deserves to be over-ruled only on the ground that such requirement as per Rule 12[11] of the CST Rules was prior to 7/6/2005. Rule 12[11] was amended with effect from 7/6/2005 and from that date onward, it does not enjoin upon the SEZ Authority that From 'I' needs countersigned and certified by the SEZ Authority. The procedure of producing Form 'I' was simplified. The issuance of Form 'I' has been continued by SEZ Authority and with mutual understanding the form is now issued by the Commissioner of Commercial Tax and hence the form produced in the assessment was quite in order and it cannot be considered as defective." The reasoning adopted by the Tribunal while holding that the requirements of sub-rule (11) of rule 12 of the rules have been satisfied is in consonance with the above view taken by this court. The revisional authority was therefore, not justified in holding that the requirement of such rule 12(11) of the rules was not complied with and taxing the transaction and the Tribunal was wholly justified in setting aside the order passed by the revisional authority. 14. For the foregoing reasons, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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