TMI Blog2022 (1) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... require a re-consideration by the respondent as there is no discussion on the same in the impugned order. To that extent, the impugned order is set aside and the case remitted back to the respondents to pass appropriate orders on merits and in accordance with law by considering the representation of the petitioner. This writ petition stands partly allowed. - W.P.No.14482 of 2021 And W.M.P.No.15366 of 2021 - - - Dated:- 9-12-2021 - Honourable Mr.Justice C.Saravanan For the Petitioner : Mr.G.Derrick Sam For the Respondent : Mr.Richardson Wilson Additional Government Pleader ORDER The petitioner has challenged the impugned order dated 19.04.2021 passed by the respondent under Section 84 of the TNVAT Act, 2006. It is the case of the petitioner that the respondent had earlier passed an Assessment Order dated 09.04.2019 and had confirmed tax on inter-state sales transactions by denying the petitioner to the benefit of concession under Section 3 of the Central Sales Tax Act, 1956. 2.It is the specific case of the petitioner that some of the C Forms were lost and therefore the petitioner had filed the xerox/photo copies of the same to substantiate the same and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les-tax. It is stated that when the appellant had complied with the said rule, there is no reason for denial of the concessional rate. The impugned order passed by the respondent was, therefore, erroneous and it is set aside restoring the order of the Assessing Authority. In our opinion, the said contention is not tenable and has no force. We have already extracted Rule 6(b)(ii) of the Central Sales Tax (Karnataka) Rules, 1957 and Rule 12(2) and 12(3) of the Central Sales Tax (Registration and Turnover) Rules, 1957. In our view, the Rule has to be strictly construed. Admittedly, the appellant has not complied with the said provisions and, therefore, he is not entitled to the concessional rate of tax under Section 8 of the Central Sales Tax. Section 8(4) specifically provides that the provisions of sub-section (1) shall not apply to any sale in the course of inter-state trade or commerce unless the dealer selling the goods furnishes to the prescribed authority in the prescribed manner. Rule 8(4)(a) also provides that a declaration duly filled and signed by the registered dealer to whom the goods are sold containing the prescribed particulars in a prescribed form obtained from the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... art being the duplicate and the third part being the original. The counter foil is to be retained by the purchasing dealer. The original is to be filed before the Assessing Officer by the selling dealer to claim the concessional rate. The duplicate is to be retained by the selling dealer. If the C-Form or the original part of it is lost whilst in the custody of the purchasing dealer or in transit, the purchasing dealer shall have to furnish an indemnity bond for the same as fixed by the concerned authority. If the original part of C-Form is lost by the selling dealer whilst it is in his custody or in transit, the selling dealer shall furnish an indemnity bond as fixed by the concerned authority and follow the procedure prescribed under Rule 12(3). 15. The very purpose of prescribing the filing of C-Forms is that there should not be suppression of any inter-state sales by a selling dealer and evasion of tax to the State from where the actual sales are affected. Secondly, the purchasing dealer also cannot suppress such purchases once he issues CForm to the selling dealer. Since the dealer should issue C-Form has to maintain a detailed account of such C-Forms obtained from the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal under Section 51 of the TNVAT Act as the issue relating to classification at the rate of tax cannot be determined in this summary proceedings under Article 226 of the Constitution of India. 7.Heard the learned counsel for the petitioner and the learned Additional Government Pleader for the respondents and perused the impugned order and the provisions of the CST Act, 1956, Central Sales Tax Act (Registration and Turn over) Rules, 1957. I have also perused the impugned order and the earlier Assessment order dated 09.04.2019 and the application filed by the petitioner under Section 84 of the TNVAT Act, 2006. 8.Asfaras the production of C Forms is concerned, Rule 12 of the aforesaid rules makes it very clear that it is for the petitioner to approach the selling dealer and obtain appropriate Forms from the Sales Tax Department from the other states. Rule 12 of the aforesaid Rules which reads as under:- 12(1) the declaration and the certificate referred to in sub-section 4 of section 8 shall be in Forms C and D respectively: Provided that Form C in force before the commencement of the Central Sales Tax (Registration and Turnover) (Amendment) Rules 1974, or before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... merits in the present writ petition. The petitioner is bound to obtain certificates in a manner prescribed under the aforesaid Rules. 10.Asfaras rate of tax whether the goods are liable to tax at 12.5% or 4% in terms of the Sl.No.1, Part B of the 1st Schedule of the TNVAT Act, 2006 would require a re-consideration by the respondent as there is no discussion on the same in the impugned order. To that extent, I am inclined to set aside the impugned order and remit the case back to the respondents to pass appropriate orders on merits and in accordance with law by considering the representation of the petitioner. 11.Under these circumstances, the impugned order is set aside and the case is remitted back to the respondents to pass order within a period of 60 days from the date of receipt of a copy of this order. Before passing such order, the respondent shall also heard the extent the benefit of personal hearing. Liberty is also given to the petitioner to approach the respondent as and when the petitioner is able to secure/procure duplicate copies of C Form from the supplier in terms of the Rule 12 of the aforesaid Rules. 12.Accordingly, this writ petition stands partly allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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