9911796707
TMI Blog1996 (8) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner of Commercial Taxes, in exercise of the power under section 20(2) of the Act, proposed to revise the order of assessment, withdraw the exemption and bring to tax the exempted turnover. After issuing notice and considering the objections filed by the assessee the exempted turnover was brought to tax by order dated January 24, 1986. The petitioner-assessee carried the matter in appeal before the Sales Tax Appellate Tribunal. The Tribunal confirmed the order of the Deputy Commissioner and dismissed the appeal on November 28, 1988. From the said order of the Tribunal the present revision case arises. Mr. Raji Reddy, the learned counsel for the petitioner, submits that the exemption was granted under section 6-A of the APGST Act by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quent sale shall be exempt from tax under this sub-section unless the dealer effecting the sale furnishes to the prescribed authority in the prescribed manner and within the prescribed time or within such further time as the authority may, for sufficient cause, permit,- (a) a certificate duly filled and signed by the registered dealer from whom the goods were purchased containing the prescribed particulars in a prescribed form obtained from the prescribed authority; and (b) if the subsequent sale is made,- (i) to a registered dealer, a declaration referred to in clause (a) of subsection (4) of section 8; or (ii) to the Government, not being a registered dealer, a certificate referred to in clause (b) of sub-section (4) of section 8: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rescribed time or within such further time as such authority may, for sufficient cause, permit a certificate duly filled and signed by the registered dealer from whom the goods were purchased containing the prescribed particulars in a prescribed form obtained from the prescribed authority or if the subsequent sale is made to a registered dealer, a declaration referred to in clause (a) of sub-section (4) of section 8 or if the subsequent sale is made to the Government, not being a registered dealer, a certificate referred to in clause (b) of sub-section (4) of section 8. However, furnishing of such declaration or the certificate, referred to above, in respect of subsequent sale is dispensed with if the sale or purchase of such goods is exemp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, from one State to another, shall furnish to the notified authority (i) the portion marked 'original' of the form E-1 received by him from the registered dealer from whom he purchased the goods and (ii) the original of the declaration in form 'C' received from the registered dealer, or the original of the declaration in form 'D' received from a duly authorised officer of the Government to whom he sold the goods: Provided that when E-1 forms printed under the authority of the State Government or the Commissioner of Commercial Taxes are not readily available for use for any reason the E-1 forms containing the signature and official seal of the assessing authority or registering authority having jurisdiction over the consignee shall be u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he CST Rules makes it clear that to claim exemption under section 6(2) of the CST Act the dealer has to furnish (i) the original Form E-1 which he received from the dealer from whom he purchased the goods and (ii) form "C" or form "D", as the case may be, obtained from the person to whom the goods were sold in the course of the inter-State sale. These requirements are mandatory and in the absence of furnishing any one of the forms, the dealer will not be entitled to exemption. The same view is taken by two Division Benches of this Court in Jadhavjee Laljee v. State of A.P. [1989] 74 STC 201; (1988) 6 APSTJ 285 and Jagannadha Baldwa, Secunderabad v. State of A.P. [1989] 75 STC 141; (1989) 8 APSTJ 69. However, Sri Raji Reddy placed reliance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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