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TMI Blog2019 (3) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... TNVAT Act") challenging the order passed by the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai (for brevity "the Tribunal"), dated 23.06.2015, in S.T.A.No.41 of 2015. The matter arises under the provisions of the Central Sales Tax Act, 1956 for the assessment year 2008-09. 2.The Assessing Officer while completing the assessment, vide order dated 31.07.2013, stated that on verification of the 'C' Form declaration filed by the dealer, furnished by M/s.Shree Renuka Sugars Ltd., it shows the value of Rs. 8,26,09,779/- and took into consideration two of the transactions in respect of Invoice No.1, dated 17.08.2008, and Invoice No.2, dated 20.05.2008, and held that total turnover in those two invoices being Rs. 3,96 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... first appellate authority concluded that the transaction is only local sales within the State of Karnataka. The Revenue carried the matter by way of appeal to the Tribunal, which allowed the appeal by the impugned order. 5.This tax case revision has been admitted vide order dated 28.10.2015, on the following substantial questions of law:- "(i) Whether, on the facts and in the circumstances of the case and on a true and correct interpretation of Section 3(a) of the Central Sales Tax Act, 1956, the Appellate Tribunal is justified in law in treating the local sales effected by the petitioner's branch in Bangalore to M/s.Shree Renuka Sugars Ltd., Karnataka as inter-State sales by the petitioner based on the incorrect C form issued by M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner based on the wrong inclusion of the said transaction by the purchaser M/s.Shriram EPC Limited in the C form issued by them ignoring that the CST Act clearly contemplates that for an inter-State sale there should be movement of goods from one State to another? (vi) Whether the Appellate Tribunal is correct in sustaining the levy of tax on the turnovers which do not come under the purview of the CST Act in the hands of the respondent State only for the reason that the purchasing dealers have issued C forms for those turnovers also? (vii) Whether the Appellate Tribunal is right in coming to a conclusion that if the defective C forms are not rectified then the transactions would amount to inter-State sales in the hands of the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the assessment file. Secondly, it would point out that if at all there is an error in the Form 'C' declaration, the same needs to be rectified in the online entries based on the invoice details produced by the selling and buyers' details only, and the procedure adopted by the petitioner is wholly illegal. 9.The endeavour of the learned counsel appearing for the petitioner is to convince this Court to examine the bunch of documents produced by them to show that those two transactions are genuine intra-State sales within the State of Karnataka done by the petitioner's branch at Karnataka. 10.In our considered view, we are not a fact finding authority and exercising power under Section 60(1) of the TNVAT Act, we have to dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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