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TMI Blog2019 (12) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... tax on the sale of coal @ 4 %. The aforesaid notification has been amended from time to time but the rate of tax on the sale of coal has remained unchanged. The records reveals that the dispute in relation to sale of coal has admittedly been made without requisite Form -C as prescribed under the Act and it is not disputed that the coal is a declared commodity under Section 14 (ia) of the Act and rate of tax as per the above notification is only @ 4 % which is leviable in the State of Uttar Pradesh - the tax on the sale of coal within the said limit was @ 4 %. In view of Section 8 (2) (a) of the Act, sale of coal made by the revisionist without Form-C can be taxed at twice as the rate applicable in State i.e. @ 4 +4 =8 % and not above th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal by the impugned has confirmed the tax on the sale of coal without Form-C @ 10 %. Hence the present revision has been filed. 3. During pendency of the present revision, the revisionist filed an amendment application, which was allowed by this Court by order dated 25.4.2019. The revisionist by way of amendment has raised the following questions of law for consideration of this Court:- 1. Whether tribunal was justified in law to impose tax @ 10 % on sale of coal against the provisions of section 8 (2) of CST Act. 4. Heard Sri N.C. Mishra, learned counsel for the revisionist and learned Standing Counsel. 5. The counsel for the revisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and for the purpose of making any such calculation under clause (a) or clause (b), any such dealer shall be deemed to be a dealer liable to pay tax under the sales tax law of the appropriate State, notwithstanding that he, in fact, may not be so liable under that law. .. 14. Certain goods to be of special importance in inter- State trade or commerce.- It is hereby declared that the following goods are of special importance in inter-State trade or commerce:- .. (ia) coal, including coke in all its forms, but excluding charcoal: 8. Bare perusal of Sections clearly shows that the declared goods sold without Form -C can be subjected to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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