TMI Blog2020 (5) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... within the relevant time prescribed under Rule 12(7) of the Rules. Similarly, the original C-Forms now placed before this Court requires to be examined in the light of the material to be placed by the petitioner to substantiate the reasons for the delay subject to authenticity of the documents. It is not in dispute that concessional levy of tax which is provided by the legislature is to the benefit of the assessee, if such benefit is denied on technicalities, the purpose and object of extending the concessional rate of tax would be defeated. Matters remanded to the Appellate Tribunal to reconsider the applications submitted by the petitioner for production of C-Forms as well as original C-Forms now furnished before this Court - appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner to produce the C-Forms that are produced along with the Interlocutory Application accompanying the petition. 3. The facts briefly stated are that the petitioner is a company incorporated under the Companies Act, 1956 and is engaged in the manufacturing of earthmoving equipments such as hydraulic excavators, excavator loaders, wheel loaders, transit mixers, compactors, motor graders, cranes etc. The petitioner is a registered dealer under the provisions of the KVAT Act as well as Central Sales Tax Act, 1956 (for short CST Act ). The petitioner claims that relating to the tax periods April 2005 to March 2007, the turnover on the interstate sales of equipments, machineries and spares not covered by C-Forms were subjected to higher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to provide reasonable opportunity to the assessee to furnish the declaratory forms. The inter-state sales effected by the petitioner being eligible to concessional rate of tax in terms of 8(1) of the CST Act, as such, opportunity being denied, the taxable turnover determined by the First Appellate Authority and confirmed by the Appellate Tribunal is not justifiable. 6. The learned AAG placing reliance on Rule 12(7) of the Central Sales Tax (R T) Rules, 1957 (for short the Rules ) would submit that the burden lies on the assessee to establish that assessee was prevented by sufficient cause from furnishing such declaration or certificate within the period of three months prescribed under Rule 12(7) of the Rules and the authority is em ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Forms disabling the petitioner in producing the same within the relevant time prescribed under Rule 12(7) of the Rules. Similarly, the original C-Forms now placed before this Court requires to be examined in the light of the material to be placed by the petitioner to substantiate the reasons for the delay subject to authenticity of the documents. 9. It is not in dispute that concessional levy of tax which is provided by the legislature is to the benefit of the assessee, if such benefit is denied on technicalities, the purpose and object of extending the concessional rate of tax would be defeated. 10. Hence, in the circumstances, we deem it appropriate to remand the matters to the Appellate Tribunal along with I.A. filed in W.P. No. 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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