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TMI Blog2013 (8) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... suffer from any vice of discrimination, and also do not violate principle of promissory estoppel qua the petitioner, the higher rate of tax payable for non compliance of the amended provisions of Section 8 (5) namely non production of Form C/D, cannot be taken to be a ground to deny the set off of such higher rate of tax from the limits prescribed in the eligibility certificate under Section 4-A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the State respondents. By this writ petition the petitioner has prayed for following reliefs:- "(i) issue a writ order or direction in the nature of certiorari quashing the assessment order dated 27.3.2006 for the assessment year 2003-04 passed by the respondent no.3 in so far as it has declined to allow set off an amount of Rs.2,28,640/- in respect of inter-state sale without Form-C/D again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2006 and other connected writ petitions decided on 1st September, 2010 reported in 2010 NTN (Vol.44) 33 and in which it was held as follows:- "We do not find substance in the submission of Shri S.P. Kesarwani made on behalf of the State-respondents that if the reduced rate of tax is not allowed for not production of Form C/D after 13.5.2002, the higher rate of tax will not be permissible to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, therefore, hold that, whereas the amendment to the Central Sales Tax Act by Finance Act No.20 of 2002 published on 13.5.2002, are valid and do not suffer from any vice of discrimination, and also do not violate principle of promissory estoppel qua the petitioner, the higher rate of tax payable for non compliance of the amended provisions of Section 8 (5) namely non production of Form C/D, canno ..... X X X X Extracts X X X X X X X X Extracts X X X X
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