9911796707
TMI Blog2021 (5) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... the elder daughter who were to inherit the business in succession. A valid registration is necessary for a dealer to claim concessional rate of tax on inter-Sate sale of goods under Section 8 of CST Act. The demand of the petitioner, therefore, for the authorities to issue C-Form without amending the registration, therefore cannot be accepted. However, as noted, since the department has also virtually accepted the succession of the business upon death of the sole proprietor, let the petitioner even now apply for amendment of the registration certificate. If such applications are filed within a period of two weeks from today with supporting documents, the superintendent shall after following the procedure laid down in Section 19(5) T-VAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... January, 2014 under which he had given his proprietary business by way of testamentary succession to his elder daughter Smt. Madhu Chanda Saha alias Misthu Saha after the death of his wife Smt. Mamata Saha. According to the petitioner, Mamata Saha the wife of the deceased is still alive. However, for convenience, the elder daughter of the deceased i.e Madhu Chanda Saha is continuing the same business and entered into detailed correspondence and has been granted permissions by the department in the name of the proprietary concern. [3] On 27th April 2016, on behalf of the proprietary concern an application was made to the State Value Added Tax authorities for issuance of C-Forms for the years 2015-16 in connection with the inter-State pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties and having perused documents on record, we notice that Section 6 of the CST Act creates a liability on every dealer to pay tax as per the prescribed rates. Sub-section (1) of Section 6 provides that subject to the other provisions of the Act, every dealer shall, with effect from such date as the Central Government may notify, be liable to pay tax under the Act on all sales of goods other than electrical energy effected by him in course of inter-State trade or commerce. Section 7 of the Act pertains to registration of dealers. Under sub-section (1) of Section 7, every dealer liable to pay tax under the Act has to get himself registered within such time, as may be prescribed, by making an application for such purpose. Sub-section (1) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h amendment may be made with retrospective effect in such circumstances and subject to such restrictions and conditions as may be prescribed. Sub-section (6) of Section 19 pertains to situations where a registration shall be cancelled by the Commissioner. Clause (e) of subsection (6) provides that when the owner of an ownership business dies leaving no successor to carry on the business the same shall be cancelled by the Commissioner. [8] Under Rule 16 of the Tripura Value Added Tax Rules, 2005 ( TVAT Rules for short) a dealer can apply for amendment of certificate of registration. Sub-rule (1) of Rule 16 provides that when any registered dealer furnishes any information in accordance with sub-section (5) of Section 19 to the Superinten ..... X X X X Extracts X X X X X X X X Extracts X X X X
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