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2013 (7) TMI 511 - HC - VAT and Sales TaxApplication for grant of Form-C rejected - Held that - The prescribed authority is the authority in the state of Rajasthan where the petitioner had bought the goods & no such application was filed by the consignor before the prescribed authority in Rajasthan. Therefore, the prayer of the petitioner for a direction upon the authorities in the State of West Bengal for the grant of Declaration Form-C cannot be allowed. Thus the prayer of the petitioner, being the consignee, for condoning the delay and/or for grant of C-Form cannot be acceded to.
Issues:
- Petitioner seeking a direction for Declaration Form-C for purchased articles - Rejection of application for Form-C by Sales Tax Officer and Joint Commissioner - Interpretation of Rule 12 (7) of the Central Sales Tax Rules, 1957 - Failure to file application before the prescribed authority in the state of Rajasthan - Disposal of the writ petition without granting the relief sought Analysis: The judgment pertains to a writ petition where the petitioner, a company dealing with selling spice and edible oil, sought a direction for the grant of Declaration Form-C for articles purchased. The petitioner's application for Form-C was rejected by the Sales Tax Officer and later by the Joint Commissioner under the West Bengal VAT Act, 2003. The court observed that as per Rule 12 (7) of the Central Sales Tax Rules, 1957, the declaration form must be furnished within three months after the relevant period, with provision for extension under sufficient cause. However, it was noted that no application was filed by the consignor before the prescribed authority in Rajasthan, where the goods were purchased. The court emphasized that since the prescribed authority for Form-C was in Rajasthan and no application was made there, the petitioner's request for a direction upon the authorities in West Bengal could not be granted. Consequently, the court declined to condone the delay or grant the Form-C to the petitioner as the consignee. As a result, the writ petition was disposed of without passing any order on the relief sought. The judgment concluded by stating that no costs were awarded, and all parties were instructed to act as per the minutes of the operative part of the order.
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