9911796707
TMI Blog2007 (8) TMI 699X X X X Extracts X X X X X X X X Extracts X X X X ..... 56 for the assessment year 2002-03 and 2003-04, respectively. The impugned order for the assessment year 2002-03 is the revised order and for 2003-04 is the original order of assessment. Both the writ petitions relate to levy of tax on the poultry-feed supplements. As the facts and law involved are one and the same, they are taken up together and dispose of by common order. The petitioners are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proposed to be assessed at 10 per cent in the absence of production of C declaration forms. Similarly, for the assessment year 2003-04, it was proposed to be levied tax at 10.5 per cent for consignment sales for the following, interState sales C forms not filed (Poultry-feed supplements) for Rs. 87,40,744 and consignment sale disallowed (poultry-feed supplements) for Rs. 2,82,55,987. In both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts against C form is eligible to two per cent tax only and that therefore, the assessment order levying four per cent tax is liable to be set aside. Section 8 of the CST Act, reads as follows: 8. Rates of tax on sales in the course of inter-State trade or commerce. (1) Every dealer, who in the course of inter-State trade or commerce, (a) sells to the Government any goods; or (b) sell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents covered by C form for the assessment year 2002-03 and 2003-04 on the turnover of Rs. 2,54,38,099 and Rs. 3,48,23,850, respectively, is restricted to two per cent. In respect of the escaped turnover for the assessment year 2002-03, under the CST Act, 1956 and the turnover not covered by C forms and F forms for the assessment year 2003-04 under the CST Act, 1956, this court is not expressing an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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