9911796707
TMI Blog2013 (4) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... and wheat effected by the revisionist outside the State of Uttarakhand for the assessment years 2000-2001 and 2001-2002. While purchasing paddy, rice and wheat, revisionist paid State sales tax. While effecting inter-State sale thereof, it was required to pay Central sales tax. It claimed that it is liable to pay Central sales tax at the rate of 4 per cent. The Sales Tax Department accepted the same. It further claimed that from the sales tax so payable, it is entitled to set off such sales tax, which it has already paid at the time of purchasing paddy, rice and wheat to the State Government. This contention was accepted by the Sales Tax Department of the State Government from the assessment years 1994-1995 to 1999-2000. While assessing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority, which has been affirmed by the Tribunal, is not sustainable in law, inasmuch as, in the appeal preferred by the revisionist and there being no cross appeal or independent appeal by the Revenue, an order contrary to that part of the judgment, which had not been appealed against, could not be allowed. We, accordingly, strike down that part of the judgment of the Appellate Authority, affirmed by the Tribunal, holding that the revisionist was not entitled to set off the tax already paid on the purchases made from the liability of the taxes payable for effecting sale. 3. The charging Section of the Central Sales Tax Act, 1956 is Section 8 (1), which is as follows:- "Every dealer, who in the course of inter-State trade or commerce, sel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the said Act either 2 per cent on the rate fixed by the State Government, whichever is lower, was payable. Provisions of sub-section (1) of Section 8 will apply to those sales only, where 'C' Forms have been provided as is the mandate of sub-section (4) of Section 8 of the said Act. In the instant case, revisionist has not provided 'C' Forms. Therefore, in that view of the matter too, revisionist was not entitled to the benefits of Section 8(1) of the said Act. The notification in question dated 1st October, 1994, upon which reliance has been placed, which was issued in purported exercise of power conferred by sub-section (5) of Section 8 of the said Act, clearly imposes an obligation to pay tax at the rate of 4 per cent in respect of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l be allowed, the dealer will not be entitled to the same. 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. In the event, however, Form 'C' is furnished, the matter will come within the Central Sales Tax Act, 1956, where there being no provision for set off, except in respect of tax paid for procurement/purchase of paddy as mentioned in Section 15 (c) of the said Act, there cannot be any set off of the tax paid for procurement/purchase of any other commodity, except paddy, from the tax leviable under the Central Sales Tax Act, 1956. It is clarified that law, as propounded herein, was in vogue since 1st April, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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