2024 (11) TMI 396 - HC - VAT / Sales Tax

Condonation of delay - revisions were beyond the period of limitation - non-submission of Form C and Form F - HELD THAT - It is nobody's case that the respondent has not submitted Form C Form F in support of its sales. The same Form F was got verified from the Assessing Authority by the order of the first appellate authority, but still, the first appellate authority, instead of deciding the issue, has remanded the matter. Feeling aggrieved by the said order, cross-appeals were preferred, but the Tribunal, after detailed discussion and verification of the records, recorded a finding of fact in favour of the respondent, which has not been specifically challenged in the present revisions. Thus, no interference is called for in both the revisions. No question of law arises in the present revisions - both the revisions are dismissed.

Summary

Issues:
1. Delay condonation applications for revisions filed beyond the period of limitation.
2. Assessment year 2003-04 under the U.P. Trade Tax Act.
3. Validity of assessment order and submission of Form - C and Form - F.
4. Benefit entitlement of respondent for central sales made against Form - C and consignment sales against Form - F.
5. Rejection of claim under the central sales tax leading to enhancement of State tax.
6. Tribunal's decision in favor of the respondent and lack of specific challenge in the present revisions.

Detailed Analysis:
1. The judgment dealt with delay condonation applications for revisions filed beyond the limitation period, which were later condoned by the court in 2017.
2. The case pertained to the assessment year 2003-04 under the U.P. Trade Tax Act, challenging the judgment and order passed by the Commercial Tax Tribunal, Meerut.
3. The assessing authority initially passed an ex parte order, which was later recalled, and the final assessment order was issued in 2007. The authority levied full tax rates for non-submission of Form - C and Form - F, leading to appeals and subsequent legal proceedings.
4. The main contention revolved around the submission of Form - C and Form - F by the respondent for central and consignment sales, with arguments presented by both parties regarding the acceptance and verification of these forms.
5. There was a dispute over the rejection of the respondent's claim under the central sales tax, resulting in the enhancement of State tax, which was contested on legal grounds.
6. The Tribunal, as the final court of fact and law, made a decision in favor of the respondent after thorough verification of records. The lack of specific challenges to the Tribunal's findings in the present revisions led to the dismissal of both revisions by the court.