9911796707
TMI Blog2013 (5) TMI 781X X X X Extracts X X X X X X X X Extracts X X X X ..... notification that even there is no requirement of filing of form C when the sale is outside the State of Rajasthan. Both the appellate authorities came to the correct conclusion that under section 8(5) of the Central Sales Tax Act and sections 4 and 5 of the Rajasthan Sales Tax Act, the tax rate is only four per cent and no additional surcharge is leviable. There was no occasion of levying additional tax as it could not have exceeded the rate prescribed at the rate of four per cent under section 8(1) of the Act. It is also clear on perusal of the assessment order that no case was made out by the assessing officer that the case of the assessee-respondent falls within the provisions of section 8(3) of the Central Sales Tax Act. - Tax Board as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch was not proper on the part of the assessing officer. It was further pleaded that under the provisions of the Act, surcharge could not have been levied as it is inter-State sale and as per notification dated March 7, 1994. 3. The matter was challenged in appeal before the Deputy Commissioner (Appeals). It was claimed that the respondent-assessee is a registered dealer and it was the claim of the assessee-respondent that as per notification issued by the Government of Rajasthan dated March 7, 1994, the sales tax is only leviable at the rate of four per cent under section 8(5) and under section 5 of the Act and even requirement of form C was not there and no surcharge is leviable in a case like this. Thus, in the light of the above facts a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id notification that even there is no requirement of filing of form C when the sale is outside the State of Rajasthan. Both the appellate authorities came to the correct conclusion that under section 8(5) of the Central Sales Tax Act and sections 4 and 5 of the Rajasthan Sales Tax Act, the tax rate is only four per cent and no additional surcharge is leviable. 6. The honourable apex court in the case of Assistant Commissioner (Assessment), Sales Tax Special Circle, Trichur v. Janatha Expeller Co. [1992] 85 STC 105 (SC), came to the conclusion and held that section 8 of the Central Sales Tax Act, 1956, and the notification (Notification S.R.O. No. 117 of 1966 dated March 8, 1966) passed by the Kerala Government under section 8(5) of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seems to be the plain meaning of the words used in section 8(2A) of the Central Sales Tax Act. The eye need look no further. Section 8(2A) of the Central Sales Tax Act deals with a situation different from the one contemplated by section 8(5) of the Central Sales Tax Act. The fields of operation of section 8(2A), and section 8(5) of the Central Sales Tax Act, are distinct and different. In the circumstances, we hold that the levy of additional tax under section 2 of the Kerala Additional Sales Tax Act, 1978 (Act 20 of 1978), is not exigible at all to a case where tax is payable under section 8(5) of the Central Sales Tax Act. We are also of the view, that even in cases where tax is exigible under section 8(2A) of the Central Sales Tax Act f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expressions employed in clause (ii) of the said notification, were 'the tax payable under the said Act' shall be calculated at the lower rate of two per cent. Section 8 of the Act prescribes the rate of tax on sales in the course of inter-State trade or commerce, while section 6 is a charging provision. The notification, did not at all say that the rate payable by dealers was with reference to sub-section (1) of section 8 or with reference to sub-section (2) of section 8 of the Act. But, the words employed, as already indicated, categorically indicated that the rate of tax payable under the said Act, meaning thereby-whether it be under sub-section (1) or (2) of section 8-shall be calculated at the lower rate of two per cent. The pow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e exceeded the rate prescribed at the rate of four per cent under section 8(1) of the Act. It is also clear on perusal of the assessment order that no case was made out by the assessing officer that the case of the assessee-respondent falls within the provisions of section 8(3) of the Central Sales Tax Act. 11. Consequently, in the light of the above facts and judgments of the honourable apex court, in my view, the Tax Board as well as the Deputy Commissioner (Appeals) came to the correct conclusion. No illegality, impropriety or perversity has been noticed in the orders of the two appellate authorities. There is a concurrent finding of fact and no question of law arises, particularly in view of the judgments of the honourable apex court. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
