9911796707
TMI Blog2019 (12) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... J. 1. The present revision has been filed by the assessee against the order dated 20.5.2010 passed by Commercial Tax Tribunal, Faizabad Bench, Faizabad in Second Appeal No. 120 of 2008 (Assessment Year 1999-2000) under Central Sales Tax Act (hereinafter referred to as the Act). 2. It has been averred that the revisionist is engaged in the business of manufacturing and sale of veneer (chiran) as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 25.4.2019. The revisionist by way of amendment has raised the following questions of law for consideration of this Court:- "1. Whether tribunal was justified in law to impose tax @ 10 % on sale of coal against the provisions of section 8 (2) of CST Act." 4. Heard Sri N.C. Mishra, learned counsel for the revisionist and learned Standing Counsel. 5. The counsel for the revisionist submits t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1)-- (a) in the case of declared goods, shall be calculated 3 [at twice the rate] applicable to the sale or purchase of such goods inside the appropriate State; (b) in the case of goods other than declared goods, shall be calculated at the rate of 5 [ten per cent.] or at the rate applicable to the sale or purchase of such goods inside the appropriate State, 6 [whichever is higher; and (c) i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orm -C can be subjected to tax twice as the rate of tax applicable in the appropriate State. Section 14 (ia) of the Act also declared coal as a special importance goods i.e. coal is a declared goods. 9. By Notification- TIF-2-2372/XI-9 (251)/97-UP Act 15/48-order 98, dated 23.11.1998 the State of Uttar Pradesh has prescribed the rate of tax on the sale of coal @ 4 %. The aforesaid notification ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can be taxed at twice as the rate applicable in State i.e. @ 4 +4 =8 % and not above that. 13. In such circumstances, the Tribunal was not justified in imposing the tax on the sale of coal without Form-C @ 10 % treating the same under Section 8 (2-b) as undeclared goods. 14. In the results, the impugned order is modified to that extent. The question of law is answered accordingly in favour of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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