1992 (8) TMI 255 - HC - VAT and Sales Tax

Summary

Issues:
1. Whether "G" forms filed after submission of returns can be considered for granting concessional rates.
2. Interpretation of rule 30-A(b) of the A.P. General Sales Tax Rules, 1957 regarding the filing of declaration forms ("G" forms) along with returns.

Analysis:
1. The case involved the question of whether "G" forms filed after the submission of returns could be taken into account by the assessing authority for granting concessional rates. The respondent, a manufacturer of circuit boards, supplied components to E.C.I.L. The assessing authority initially denied concessional rates due to "G" forms not being filed with A2 returns. The Tribunal later allowed the appeals and directed the disputed turnover to be taxed at concessional rates. The Government Pleader argued that the "G" forms were not filed with A2 returns and thus should not be considered. However, the Court held that this point was not raised earlier and declined to allow it to be raised now.

2. The main contention revolved around the interpretation of rule 30-A(b) of the A.P. General Sales Tax Rules, 1957. The rule stated that declaration forms ("G" forms) should be filed along with returns. The Government Pleader argued that this rule was mandatory, and hence, the forms filed after returns should not be considered. On the other hand, the assessee contended that filing the forms before assessment was sufficient. The Court analyzed section 5-B of the A.P. General Sales Tax Act, which outlined the requirements for concessional rates. It noted that while the rule directed filing "G" forms with returns, the provision was not mandatory, as evidenced by the allowance for filing after returns but before final assessment.

3. Referring to a previous case, the Court clarified that the failure to file "G" forms along with returns did not preclude filing them before the assessment. As the forms were filed before the assessment in the present case, the assessee was entitled to concessional rates under section 5-B. The Court also cited a Division Bench judgment supporting the view that "G" forms could be filed before assessment if not submitted with the return. Consequently, the Court upheld the Tribunal's order, dismissing the T.R.Cs. and ruling in favor of the respondent.