Sale of Packing Material U/ 5(3) of CST Act

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..... Sale of Packing Material U/ 5(3) of CST Act
Query (Issue) Started By: - Chetan Deshpande Dated:- 17-11-2012 Last Reply Date:- 17-11-2012 VAT + CST
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VAT / Sales Tax
Facts: A D .....

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..... ealer, engaged in manufacturing of Glass Ampoules & Tubular Vials in Maharashtra, sold to a pharma Company who has exported medicins packed in Glass Ampoules & Tubular Vials which are supplied by the .....

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..... Dealer in the financial year 2007-08. Now the dealer is claiming the sale of said Glass Ampoules & Tubular Vials as penaltimate sales u/s 5(3) of the CST Act,1956. Accordingly the Dealer has obtained .....

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..... Certificate from the Buyer in Form H as prescribed u/r 12(10) of CST Rules along with proof of export. But the Assessing Officer has denied the said claim rellying on Notification No CST 2002/CR-30-A .....

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..... /Taxation-2 Dt 01.05.2002. and asking Form C instead of Form H alongwith prescribed certificate in the said notification. Please clear the legality of the notification. Reply By Pradeep Khatri: The .....

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..... Reply: Following judgment is relevant in your matter:- State of Karnataka v. Azad Coah Builders (P) Ltd. (2010 (9) TMI 879 - SUPREME COURT OF INDIA)= (2010 - TIOL -70-SC-CST-CB)
Discussion Forum .....

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..... - Knowledge Sharing .....

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