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TMI Blog2007 (5) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... earing for the department. The dispute relates to the assessment year 1998-99 (Central). The questions of law sought to be raised in the revisions are as follows: 1.. Whether the Tribunal was justified in redetermining/rectifying the rate of tax on Central sales of cotton yarn under section 22 of the Act, which is debatable question and involved change of mind? 2.. Whether the Tribunal was just ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1948 and the Central Sales Tax Act, 1956. Sri Shubham Agarwal, the learned counsel for the applicant, has at the outset stated that he will press only question No. 2 relating to rejection of his application under section 12B of the U.P. Trade Tax Act, whereby 12 form C submitted by it at the first appellate stage were not accepted. The result of rejection of the said application is that the tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licant had not been seriously concerned with the filing of the said form C. Subsequently in proceeding under section 22 of the Act, the rate of tax was sought to be enhanced by the assessing officer from two per cent to four per cent and therefore, the applicant became more active and diligent in getting those forms from the purchasers. However, as form C could not be received till the time asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perusal of the application under section 12B of the Act, the ingredients had not been made out and therefore the application was rightly rejected. The learned counsel for the applicant has sought to rely upon certain decisions in support of his contention that the dealer should not be denied opportunity and secondly, that if the tax liability could be reduced in accordance with law and under law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ove, the dismissal of the appeal to this limited extent cannot be sustained and is liable to be set aside. The order dated May 19, 2006 passed by the Tribunal confirming the rejection of application under section 12B of the Act is set aside and matter is remanded back to the Tribunal for passing appropriate orders taking into consideration the effect of 12 form C subject to verification in accorda ..... X X X X Extracts X X X X X X X X Extracts X X X X
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