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TMI Blog2022 (5) TMI 981X X X X Extracts X X X X X X X X Extracts X X X X ..... n view of admitted fact that in past the respondents have already accepted the D Forms and allowed the petitioner the concessional rate of tax on the similar sales in their assessment orders and appeals relating to 2001-02 and 2002-03, this Writ Petition is allowed by quashing the impugned assessment orders and order of the Appellate authority and Revisional authority arising out of the impugned assessment order, by directing the respondent no. 1 to accept the D Forms in question and to allow consequential benefits of concessional rate of tax to the petitioner, within three months from the date of communication of this order subject to factual verification of genuineness of the transaction in question. Petition disposed off. - WPO 44 of 2013 - - - Dated:- 13-5-2022 - MD. NIZAMUDDIN, J. For the Petitioner :- Mr. Anil Kumar Dugar, Adv. Mr. Rajarshi Chatterjee, Adv. Mr. Piyal Gupta, Adv. For the Respondent :- Mr. Anirban Roy, Ld. Govt. Pleader Mr. Soumitra Mukherjee, Adv. Mr. Nilotpal Chatterjee, Adv. The Court: Heard learned advocates appearing for the parties. The instant Writ Petition has been filed by the Writ Petitioner against action of the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Forms and said Diesel Locomotive Works were all alone entitled to issue D Forms in their State for the purchases made by them all over India. Petitioner further submits that during the year 2001-02 and 2002-03 petitioner sold goods to the said Diesel Locomotive Works and D Forms were issued by them to the petitioner in respect of the same and which were allowed and accepted by the respondent no. 1 both in the assessment order and in appeal without raising any dispute. In support of its such contention petitioner has annexed relevant documents being Annexure-P-6 to the Writ Petition. Petitioner submits that the said purchaser Diesel Locomotive Works is a unit of Indian Railways and it is a part of Indian Railway and it can be said that any other organization within the Government under Section 8 (1) (a) of the Central Act, the sales made to Government is exigible to tax at a concessional rate provided D Forms are produced. Petitioner submits that the said Diesel Locomotive Works though a registered dealer, is entitled to purchase goods at a concessional rate and since D Forms have been sanctioned in their favour by the sales tax authorities concerned in the state of U.P. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certificate in Form D as referred to in Rule 12 (1) of the CST (Registration Turnover) Rules, 1959. A selling dealer is not required to furnish any certificate or declaration if the sale is made to Government being a registered dealer. Petitioner submits that in the instant case, it is admitted position that the petitioner had sold the goods in question to the Government being a registered dealer but the respondent disallowed the claim of said sale made under Section 8 (1) (a) of the Act on the ground that the same is not supported by declaration in Form C, which is wrong, erroneous and arbitrary since the same is applicable to sale made to registered dealer other than Government. Petitioner submits that the aforesaid purchaser never disclosed itself as a dealer registered under the Uttar Pradesh Trade Tax Act and Central Sales Tax Act either in purchase order or certificate in Form D issued by them and hence, petitioner s claim of concessional rate of tax could not be denied merely because it was later on found by the respondent authorities that the said purchaser was a registered dealer. Petitioner submits that similar claim of sale made to the same Government on earl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erwise of the dealer who purchased the goods from the appellant. 8. One cannot assume that every dealer is a dealer liable to be taxed under the Central Sales Tax Act and, therefore, it is not possible to assume that every dealer should be treated as a registered dealer and in such a situation, he should have issued the declaration under form C in the case of purchase in the course of inter-State sales. This apart, as already noted above, the appellant has no control over the manner of functioning of the Indian Railways. The Government of India has issued a declaration and prima facie the same shall have to be accepted without being unnecessarily influenced by the technicalities of procedural matters. Learned advocate appearing for the respondents opposes the Writ Petition by contending as follows: (i) The contents of the two Forms C and D are different as to their purpose which is apparent. Just as C Forms are issued to registered dealers D Forms are issued to the government. However, from 1.4.2007, the system of D Forms have been stopped. (ii) If the statute recommends that a particular thing has to be done in a particular way and in no other way, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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