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TMI Blog2015 (3) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessment or not. That apart, there is no proposal for levying penalty and the authority has proceeded to impose the penalty and notice informing the same was also. - The petitioner is also supported by the decision of this court in VISPRO FOUNDRY ENGINEERS LIMITED v. COMMERCIAL TAX OFFICER, ADYAR ASSESSMENT CIRCLE, MADRAS. (1990 (12) TMI 302 - MADRAS HIGH COURT). Therefore, the petitioner's request that the respondent shall consider the declaration under forms 'C' and 'F' covering the transactions to the extent of ₹ 18,22,54,687/- may be looked into by the authorities concerned. Since the authority has not taken into consideration the forms and that there was no proposal to levy penalty which has been done w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er than electrical energy effected by him in the course of inter-state trade or commerce during any year on and from the date so notified. Provided that a dealer shall not be liable to pay tax under this Act on any sale of goods which, in accordance with the provisions of sub-section 3 of section 5 is a sale in the course of export of those goods out of the territory of India. [1 A] A dealer shall be liable to pay tax under this Act on a sale of any goods effected by him in the course of inter-state trade or commerce not withstanding that no tax would have been leviable (whether on the seller or the purchaser) under the sales tax law of the appropriate State if that sale had taken place inside the State. [2] Not withstanding anything ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to in clause (b) of the preceding proviso in respect of a subsequent sale of goods ,if, - (a) the sale or purchase of such goods is, under the sales tax law of the appropriate State, exempt from tax generally or is subject to tax generally at a rate which is lower than four percent. (Whether called a tax or fee or by any other name); and (b) the dealer effecting such subsequent sale proves to the satisfaction of the authority referred to in the preceding proviso that such sale is of the nature referred to in clause (a)or clause (b) of this sub-section. (3) Not withstanding anything contained in this Act, if (a) any official or personnel of - (i) any foreign diplomatic mission or consulate in India ; or (ii) the United na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ancial years, it shall be necessary to furnish a separate declaration or certificate in respect of goods delivered in each quarter of a financial year. (7) The declaration in Form C or Form F or the certificate in Form E-I or Form E-II shall be furnished to the prescribed authority within three months after the end of the period to which the declaration or the certificate relates: Provided that if the prescribed authority is satisfied that the person concerned was prevented by sufficient cause from furnishing such declaration or certificate within the aforesaid time, that authority may allow such declaration or certificate to be furnished within such further time as that authority may permit. 4. The assessing officer cannot deny t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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