9911796707
TMI Blog2014 (4) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... hority has arrived at a conclusion that the same is not justified, but on the other hand has held that, the appropriate provision applicable to the case on hand would be Section 8(2)(b) of the Act - The reason assigned by the Revisional Authority would clearly disclose that in the circumstance where the goods are not covered by ‘C’ forms, the provisions contained in Section 8(2)(b) of the Act woul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Adv. JUDGEMENT The assessee is before this Court in this appeal and the appeal was admitted to consider the following question of law. Whether the revisional authority is legally correct in holding that Section 6(2) of the Central Sales Tax Act is inapplicable to the case of the appellant-assessee? 2. In the light of the above, we have heard the learned counsel for the part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s provided under Section 6(2) of the Act at the rate of 2% would be applicable in the instant case. 4. The learned Government Advocate appearing on behalf of the revenue would point out that the fact relating to the Inter State Sale is not in dispute. It is contended that the rate as provided in Section 8(2) (b) of the Act is in respect of the goods other than the declared goods. It is further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by C forms, the provisions contained in Section 8(2)(b) of the Act would be applicable. 6. As already noticed from the instant facts, the animal feed which is the goods in question in the instant case is not a declared goods. In such circumstance the applicable provision would be Section 8(2) (b) of the Act. If the rate as provided therein is taken into consideration, it should be either at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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