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TMI Blog2021 (2) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... s of appeal duly supported by decisions and thereunder, the appeal shall be heard and decided on merits and in accordance with law. - Tax Case Revision No.45 of 2019 - - - Dated:- 4-1-2021 - Honourable Mr. Justice T.S. Sivagnanam And Honourable Ms. Justice R. N. Manjula For the Petitioner : Mr.P.V.Sudhakar For the Respondent : Ms.V.Usha, Additional Government Pleader ORDER T.S.SIVAGNANAM, J. This revision has been filed by the petitioner dealer under Section 51 of the Puducherry Value Added Tax Act, 2007 ('the Act' for brevity) challenging the order dated 25.02.2019 made in T.A.No.41 of 2017 on the file of the Puducherry Value Added Tax Appellate Tribunal, Puducherry ('the Tribunal' for brevit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der reads as follows: 5.The issue, which falls for consideration in this revision, is as to whether the dealer is entitled to concessional rate of tax in respect of inter-state sales effected by them to the Defence Department. 6.The Assessing Officer, the Appellate Assistant Commissioner and the Tribunal decided against the dealer on the ground that the dealer did not file Form-C Declarations and therefore, directed the reversal of input tax credit availed by the dealer. The decision of the Assessing Officer, the First Appellate Authority and the Tribunal cannot be faulted because on and after 01.4.2007, the procedure of issuing Form-C Declarations in respect of the transactions done by third party dealers with the Defence and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld show that when a sale is made to the State of Karnataka, it is made to a dealer but that dealer is under no obligation to get itself registered under the TNVAT Act. Because of this exemption, no State Government does that and since it is not a registered dealer, it would not be in a position to issue any Form C. But for that, the genuineness of sales made to a State Government cannot be doubted. This situation puts those dealers who are making sales to the State Government in disadvantageous position, even when it is clear that there is no possibility of tax evasion as there cannot be any such apprehension in case of sales to the State Government. We may point out here that benefit of ITC is given whenever sale is made to a dealer outsi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and in accordance with law. Consequently, the substantial questions of law raised are left open. No costs. 5.We find that there is no distinguishing feature to take a different stand in the present revision. Thus, by applying the referred decision, the tax case revision is allowed, the impugned order passed by the Tribunal is set aside and the matter is remanded to the Tribunal for a fresh consideration. The Tribunal shall permit the petitioner dealer to file additional grounds of appeal duly supported by decisions and thereunder, the appeal shall be heard and decided on merits and in accordance with law. Consequently, the questions framed for consideration are left open. No costs. - - TaxTMI - TMITax - CST, VAT & Sales ..... X X X X Extracts X X X X X X X X Extracts X X X X
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