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TMI Blog1991 (9) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that they had effected inter-State sales of steam coal, even though the assessee did not submit returns under the Central Sales Tax Act, 1956. Collieries in Andhra Pradesh and other States despatched coal by rail to Salem, where the collieries figured as consignors and the assessee as consignees. Actually the orders for supply of coal were really placed by another society at Madras. The assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or E-II as the case may be, if any, furnished by its sellers concerned and the "C" forms, if any, furnished by its buyers concerned, the subsequent inter-State sales of coal amounting to Rs. 2,03,508.83 effected by the assessee were not exempt from tax under section 6(2) of the Central Sales Tax Act, 1956. Thus, inter-State sales for Rs. 2,03,508.83 attracted levy of tax at 6 per cent under sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In other words, the benefit of exemption from tax on the second inter-State sales could not be availed of for want of E-I or E-II certificates contemplated by section 6(2) of the Central Sales Tax Act. 3.. In revision, the assessee sought to raise a plea that sale of steam coal had suffered tax at the hands of the Madras society at 3 per cent and the same had been remitted to the State of Tami ..... X X X X Extracts X X X X X X X X Extracts X X X X
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