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1989 (1) TMI 351 - HC - VAT and Sales Tax
Issues involved:
The judgment addresses the following Issues: 1. Whether filing of original parts of declarations in "C" form is mandatory or directory under the Central Sales Tax Act, 1956, read with the Rules thereunder? 2. Whether in the facts and circumstances of the case the assessee was entitled to the concessional rate of tax as if it had filed the original parts of the declarations in "C" form? 3. Whether the condition of filing a certificate from the customs authorities, in the Notification dated October 29, 1963, was directory or mandatory? 4. Whether in the facts and circumstances of the case the assessee was entitled to the exemption as it had otherwise proved by placing a certificate from the purchaser that the goods were exported out of the territory of India? Details of the Judgment: Issue 1: The assessee submitted duplicate portions of the prescribed C form instead of the original parts. The court found that the duplicate part sufficed as compliance with the provisions of the Central Act and Rules, entitling the assessee to the concessional rate of tax. Issue 2: The court explained that the dealer must comply with the provisions of section 8(4) by filing a declaration in form C. As the assessee submitted the duplicate part of the form, which is part of form C, it was deemed to have fulfilled the requirements for the concessional rate of tax. Issue 3: Regarding the requirement of filing a certificate from customs authorities for exemption under a notification, the court held that this condition was mandatory. Since the assessee failed to file the requisite certificate, the claim for exemption was rightly rejected. Issue 4: The court emphasized that compliance with the conditions for exemption laid down by the notification was essential. As the assessee did not furnish the required certificate from the Customs Department, the claim for exemption was denied. The judgment concluded by stating that the parties would bear their own costs due to the partial success of the references.
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