2011 (2) TMI 1493 - HC - VAT and Sales Tax

Summary

Issues involved: Appeal against rejection of extension of time for filing 'F' forms under Section 18-A of the Central Sales Tax Act.

The High Court of Karnataka addressed the issue of rejection of extension of time for filing 'F' forms by the Assessing Authority for the years 2007-08 and 2008-09. The petitioner had filed first appeals seeking exemption, which were rejected on the grounds of non-maintainability due to the insertion of Section 18-A to the provisions of the Central Sales Tax Act. The Court directed the petitioner to approach the Appellate Tribunal within one month to determine whether the matter falls under Section 6-A or 9(2) of the CST Act, 1956, and to pass appropriate orders accordingly. The Court emphasized the need for adjudication by the Tribunal on the extension of time for filing 'F' forms and the maintainability of the proceedings before the first appellate authority or the appellate Tribunal.