9911796707
TMI Blog2009 (6) TMI 944X X X X Extracts X X X X X X X X Extracts X X X X ..... first order of the Tribunal issued for this year was patently wrong as it was against the express provision in the rule. There is nothing wrong in the Tribunal correcting it through review proceedings. - 121 of 2009 - - - Dated:- 8-6-2009 - RAMACHANDRAN NAIR C.N. AND ABDUL REHIM C.K. , JJ. The judgment of the court was delivered by C.N. RAMACHANDRAN NAIR J. The State has filed this revision challenging the order of the Tribunal passed in a review application filed by the respondent for the assessment year 1998-99. On going through the orders produced we notice that the respondent is a manufacturer of goods effecting first sales in Kerala, and collecting and remitting tax at the rate of 10 per cent on first sale of goods covered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the Act. In order to consider the questions we have to refer to rule 32(13C) of the Rules which is extracted hereunder for easy reference: 32. (13C) Every dealer in goods taxable at the point of first sale and last sale which are coming under the Fifth Schedule to the Act, shall, if he is not liable to tax on such goods by reason of his not being the first seller or the last seller of the goods in the State, obtain a declaration in form No. 25A from the purchasing dealer. The declaration so obtained shall be submitted to the assessing authority on or before 15th of the month succeeding to which the sales relate along with a statement of such declarations showing the name and address of the dealers to whom the goods were sold with t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ming exemption. So far as the respondent's sales to registered dealers in Kerala are concerned, if the Department wants to trace the purchasers to ensure tax payment at last sale point, they can do so by verifying the sale bills issued by the respondent. Even if form 25A was obtained and produced by the respondent, the same would have served the very same purpose of getting details of the purchasers who are registered dealers in the State. In other words, in our view, the sale bills will serve the purpose of form 25A, when the first sale is to a registered dealer in the State. We therefore find that the later order of the Tribunal allowing the claim in favour of the respondent-assessee is correct and is in accordance with rule 32(13C) o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
