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TMI Blog1992 (8) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... nd levied tax at 121/2 per cent on the turnover on the ground that "G" forms were not filed along with A2 returns. Dissatisfied by the order of assessment, the respondent carried the matter in appeal before the Deputy Commissioner of Commercial Taxes (Appeals). The appellate authority dismissed the appeals. Then the respondent filed appeals before the Sales Tax Appellate Tribunal. The Tribunal allowed the appeals and directed that the disputed turnover be taxed at concessional rates. It is the correctness of this order of the Tribunal that is assailed in these T.R.Cs. The learned Government Pleader for Commercial Taxes submits that though "G" forms were filed, they were not accompanied with A2 returns and there is nothing on record to s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods to another dealer for use by the latter as raw material, component part, sub-assembly part, intermediate part, consumables and packing material of any other goods which he intends to manufacture inside the State, a tax at the rate of four paise in the rupee or the rates specified in sections 5, 5-A and 6-B in respect of goods other than declared goods, or sections 6, 5-A and 6-B in respect of declared goods, whichever is lower on the turnover relating to such sale: Provided that the provisions of this sub-section shall not apply to any sale unless the dealer selling the goods furnished to the assessing authority in the prescribed manner a declaration duly filled in and signed by the dealer to whom the goods are sold containing the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessing authority along with the return prescribed under rule 15 or rule 17, as the case may be. (ii).ln case a selling dealer is unable to send the original of the declaration along with the returns prescribed, the assessing authority, on application made by the dealer, may for reasons to be recorded in writing allow the dealer such further time as may be considered necessary. Such time may be granted only up to the time of final assessment." It provides that the selling dealer of raw materials, component parts, subassembly parts, intermediate parts, consumables and packing materials shall send the declaration in original to the assessing authority along with the return prescribed under rule 15 or rule 17, as the case may be. Here, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment was passed by the assessing authority. It was in that context, a Division Bench of this Court observed as follows: "Rule 30-A requires such declaration to be furnished along with the return. In this case admittedly these declarations are not filed by the petitioners along with their returns, or later. Indeed, the Rules do not contain any provision for the furnishing of those declarations at any point of time subsequent to the making of the assessment." (Emphasis* added). This observation was noticed by the Deputy Commissioner (Appeals), but she understood the same to mean that the "G" declarations should be filed along with the return but not thereafter. In our view that is not what the Division Bench laid down in that case. As ..... X X X X Extracts X X X X X X X X Extracts X X X X
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