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TMI Blog2013 (6) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... sale to any Corporation including the U.P. Power Corporation Ltd. is taxable at a concessional rate specified by the State Government provided the transaction is covered by the prescribed form/declaration which under Rule 12-C of the Rules framed under the Act is Form III-D. Both the conditions for availing the benefit of concessional rate of tax on the sale made to the Corporation, namely, the sale is made to the Government, Corporation, Undertaking or Company and secondly dealer furnishes a certificate or declaration as may be prescribed from such Government, Corporation, Undertaking or the Company compiled. In favour of assessee. - SALES/TRADE TAX REVISION No. - 910 of 2007 - - - Dated:- 16-5-2013 - Pankaj Mithal,JJ. For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Corporation Ltd. who in turn has issued Form III-D on the basis of which concession tax at the rate of 4% was leviable on the goods so supplied. The issuance of Form III-D and the fact that the goods supplied by the assessee were covered by the said Form III-D of the Act is not in dispute. The concessional rate of tax has been denied to the assessee solely on the ground that there was no contract for the supply of steel structure between the U.P. Power Corporation Ltd. and the assessee. In this connection the assessee has brought on record the agreements under which the steel structures were supplied to the U.P. Power Corporation Ltd. The basic agreement is between U.P. Power Corporation Ltd. and M/s. Ranjeet Singh and Company date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king or to a Government Company as defined under Section 617 of the Companies Act, on furrnishing to the assessing authority a certificate obtained from department or declaration obtained from such Corporation, Undertaking or Company in such form and manner within such period as may be prescribed unless the goods are taxable under any other Section of this Act at a rate lower than the said rate. In view of the above provision, the turnover of sale to any Corporation including the U.P. Power Corporation Ltd. is taxable at a concessional rate specified by the State Government provided the transaction is covered by the prescribed form/declaration which under Rule 12-C of the Rules framed under the Act is Form III-D. The aforesaid provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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