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TMI Blog2016 (10) TMI 1186X X X X Extracts X X X X X X X X Extracts X X X X ..... pears that the Tax Board while upholding the order of the Dy. Commissioner (A) had merely observed that in view of the Notification dt. 30.03.2000, these being notified goods the declaration Form VAT-47 was required to be carried. However, the contention of the petitioner has been that under Rule 53(1)(i) quoted herein above, there was no necessity of carrying declaration Form VAT-47 which has not been considered by the Tax Board. Since there was no finding of existing Rule 53 (1) (i) quoted herein above it would be appropriate that let the Tax Board may come to a specific finding about the goods being transported whether in actuality fall within the definition of telecommunication goods and to re-decide the issue afresh. The matter is rema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re being carried and even the Assessing officer mentioned that these are telecommunication goods and also brought to the notice of the Court that as per the provisions under Rule 53(1) (I) if the goods are being transported for use in telecommunication network then declaration Form VAT-47 was not necessary or required to be carried. He thus contended that the very nature of the bills prove that it is for use in telecommunication network and when there was no requirement of carrying declaration Form VAT-47 the judgment relied upon by the Tax Board in the case of Guljag Industries Vs. Commercial Taxes Officer (2007) 7 SCC 269 is not applicable in the facts of the instant case. 5. Thus, counsel for the petitioner contended that the finding of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lace within India, any taxable goods as may be notified by the State Government, for sale, "except" when the goods are the goods of the class or classes specified in the Certificate of registration under the Central Sales Tax Act, 1956, or the registered dealer purchasing the goods and are for use in mining or generation or distribution of electricity or any other form of power or in the telecommunication network or for packing of goods for sale; or" 9. The claim of the assessee is that in view of the aforesaid rule there was no requirement of carrying declaration Form VAT-47. However, I find from the order of the TaX Board that though the issue appears to have been raised by the counsel for the petitioner and does find mention at page-2 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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