9911796707
TMI Blog1999 (11) TMI 856X X X X Extracts X X X X X X X X Extracts X X X X ..... ged in this petition. Learned counsel for the petitioner submitted that the Tribunal has erred in taking into consideration the value of the debit note which was in respect of the transfer of goods from one State to another. It is submitted that, the real value has been given in the invoice which was issued from the other State and that should be the basis for the purpose of assessment. 2.. Argu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h is the amount actually received by way of sale price from the customers in respect of the invoice issued by Trichy unit for the goods sent from Bangalore. If there is difference in value, it will be ascertained with the quantity of goods despatched from Bangalore and the value shown in excise gate pass. The matter shall be examined by the assessing authority. 4.. The other contention which has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein, it was lawfully due and payable. If this judgment is taken to its logical conclusion, the result would be that, the tax could be levied only in one State from where the movement of goods commenced. Section 9(1) of the Central Sales Tax Act provides that the tax has to be levied by the Government of India and the tax so levied has to be collected by the Government in accordance with the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "C" forms to the petitioner or send it to the assessing authority of the appropriate State which has the jurisdiction to levy tax. The judgment of the apex Court cannot be interpreted that there will be two assessments, under the Central Sales Tax Act in respect of same transaction. In one, the tax is levied at 4 per cent while in the other, it is levied at 10 per cent because of furnishing and n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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