9911796707
TMI Blog2014 (3) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... the list to the extent to which the rate of tax exceeds the extent of rate as specified in column 3 and column 3 in the present case provides for extent of rate at 2%. While notification dated 27.8.1992 was specific and provided for levy of 4% tax on account of failure by the assessee in furnishing 'C-Form', the notification dated 30.3.2000 did not provide for any condition regarding furnishing of 'C-Form' in case of inter-State sale for the purpose of availing benefit under the said notification - Therefore, the fact that inter-State transaction took place and the assessee had not furnished 'C-Form' regarding the said transaction is of no consequence. The notification dated 27.8.1992 had no application to the case and once by notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide order dated 4.10.2001 dismissed the appeal upholding the findings recorded by the Assessing Officer. The orders passed by the Assessing Officer and the Deputy Commissioner (Appeals) were questioned by the respondent before the Tax Board, who by the impugned judgment dated 8.1.2003 allowed the appeal filed by the respondent and set- aside the imposition of additional tax, penalty and interest. It is submitted by learned counsel for the petitioner that the judgment passed by the Tax Board is erroneous, contrary to the provisions of the statute and in violation of legal position. It was submitted that the applicable notification in the present case was notification dated 27.8.1992, ignoring which the Tax Board has relied on the notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n (2) of the said section by any dealer having his place of business in the State in respect of sale made by him from any such place of business in the course of inter-State trade or commerce of Hydraulic Excavators (Earthmoving and Mining Machinery), Mobile Cranes and Hydraulic Dumpers, shall be calculated at the rate of 4% without furnishing "C" Form." S.No.1313 : F.4(1)FD/Tax Div/2000-280 dated 30.3.2000 S.O.356. - In exercise of the powers conferred by S.15, RST Act, 1994, the State Govt.[.1.], hereby exempts from tax the sale of the goods specified in column 2 of the List annexed hereto, to the extent to which the rate of tax exceeds the extent of rate as specified in column 3 up to the period as mentioned in column 4, namely: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with such condition as may be specified in the notification. As noticed above the notification dated 30.3.2000 did not provide for any condition whatsoever. Once the rate of tax under notification dated 30.3.2000 for Hydraulic Excavators was provided at 2%, there was no occasion for the assessee to obtain 'C-Form' so as to pay tax under Section 8(1) of the Central Sales Tax Act, 1956, which was 4%. Therefore, the fact that inter-State transaction took place and the assessee had not furnished 'C-Form' regarding the said transaction is of no consequence. The notification dated 27.8.1992 had no application to the case and once by notification dated 30.3.2000 the rate of tax was prescribed as 2% on account of exemption under Section 15 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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