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TMI Blog2021 (1) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... e Officer to the fact that additional time is not liable to be granted. The impugned order to this extent, is confirmed. However, the alternate prayer raised by the petitioner has been omitted to be considered though noted expressly in the impugned order. To this extent the impugned order is incomplete. The petitioner will thus appear before the Assessing officer on Friday the 4th of December, 2020 at 10.30 a.m. and put forth its argument in regard to the alternate prayer. No further notice need be issued in this regard. After hearing the petitioner, orders shall be passed on the alternate prayer raised, within a period of two weeks from date of personal hearing i.e. on or before 18.12.2020. Petition disposed off. - W.P.Nos.16454, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the declarations were found to be in order. Accordingly, the petitioner prayed for a period of three months in the Section 84 applications to file the declaration forms. 3. Secondly and without prejudice to the request for time, the petitioner submitted that it had effected sales of capital goods, being motors for industrial application. The buyers are stated to be engaged in the activity of manufacture of boilers and textile machinery. Thus, alternatively, the petitioner had submitted that the rate of tax would be that applicable to capital goods i.e. 5% in terms of Section 2(11) of the Central Sales Tax Act, 1956 (CST Act) read with entry 25/Part B/1st Schedule of the Act under Section 8(2) of the CST Act. 4. Reliance was plac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner to file the Forms and thus the request for additional time is not liable to be granted, is correct. The learned counsel for the petitioner would submit even at this juncture that the requisite forms are unavailable and thus I find no infirmity in the conclusion of the Officer to the fact that additional time is not liable to be granted. The impugned order to this extent, is confirmed. However, the alternate prayer raised by the petitioner has been omitted to be considered though noted expressly in the impugned order. To this extent the impugned order is incomplete. 7. The petitioner will thus appear before the Assessing officer on Friday the 4th of December, 2020 at 10.30 a.m. and put forth its argument in regard to the alternate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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