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TMI Blog2013 (4) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... thers, are goods of special importance. In Section 15 (a) of the said Act, all the State Governments have been restrained from imposing tax on sale or purchase of such goods of special importance at a rate exceeding 4 per cent and the State Government too has imposed tax on paddy, rice and wheat at the rate of 4 per cent. Therefore, in fact, revisionist was not seeking to come within the purview of sub-section (1) of Section 8 of the said Act. In other words, in the absence of furnishing of Form ‘C’, the matter will not be dealt with under the Central Sales Tax Act, 1956, but under the State Law dealing with the matter. It is clarified that law, as propounded herein, was in vogue since 1st April, 1973, when sub-section (5) of Section 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te Government from the assessment years 1994-1995 to 1999-2000. While assessing the returns for the years 2000-2001 and 2001-2002, the Assessing Authority held that since Form C has not been furnished by the revisionist, it was not entitled to claim that it indulged in inter-State sale. The Assessing Authority, accordingly, imposed tax on the amount representing the difference of the sale price and the purchase price. The net effect thereof was that revisionist got set off of the tax already paid from the tax leviable on the sale effected by the revisionist. Revisionist went before the Appellate Authority. No appeal was preferred by the revenue. Despite having had got what the assessee was seeking to get, it was urged before the Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is as follows:- Every dealer, who in the course of inter-State trade or commerce, sells to a registered dealer goods of description referred to in sub-section (3), shall be liable to pay tax under this Act, which shall be *[two percent] (*substituted for three percent vide Noti. No.1/2008-CST, dt. 30-5-2008, w.e.f. 1-6-2008) of his turnover or at the rate applicable to the sale or purchase of such goods inside the appropriate State under the sales tax law of that State, whichever is lower; Provided that the Central Government may, by notification in the Official Gazette, reduce the rate of tax under this sub- section. 4. Before the Assessing Authority, revisionist did not contend that it is liable to pay tax under the said Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the said Act, clearly imposes an obligation to pay tax at the rate of 4 per cent in respect of sale made in course of inter-State trade or commerce of goods liable to tax at the rate of 4 per cent without furnishing Form C . In so far as sub-section (5) of Section 8 of the said Act is concerned, the same authorizes the State Government to exercise powers conferred upon it by the said sub-section only on the fulfilment of the requirement laid down in sub-section (4) of Section 8 of the said Act by the dealer in question. Therefore, in exercise of power conferred in sub-section (5) of Section 8, the State Government had no authority to dispense with the requirement of furnishing of Form C . To that extent, therefore, the said notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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