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TMI Blog2023 (3) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... in Form D could not be mentioned. This omission in itself cannot alter the meaning of the notification as a whole, whereby it is clearly mentioned that benefit of this notification is to be given to any dealer having his place of business outside the State of Punjab. Any dealer would include private as well as Government dealer. Only declarations in Form C and Form D were to be provided by the private and Government dealers respectively. Guidelines for presenting Form C and D by the private as well as Government dealers have also been laid down separately. This is only a procedural declaration and omission of mentioning the words Form D cannot be made a ground to deny the benefit of this notification to the Government deal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the aforesaid assessment order dated 15.05.2007 (Annexure P-1), inter-state sales amounting to Rs.3,39,64,182/- were determined @ 2% for the goods comprising of yarn sold against D Forms to the Government Departments, whereas the concessional rate of CST @ 2% for the yarn was applicable under notification dated 13.07.2001, subject to submission of declaration in Form C as specified under the Central Sales Tax (Registration Turn Over) Rules, 1957 at the time of assessment and therefore, when the said sales of yarn were not subject to/against the declaration in Form C , but against Form D , CST leviable thereon, was @ 4%. Upon affording appropriate opportunities, respondent-assessee submitted its written submission-reply on 06.11. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 23.11.2009 (Annexure P- 2) passed by the Revisional Authority. Hence, the present revision. The Tribunal, in the present case, has interpreted notification No.S.O.33/CA-74/56/S.8/2001 dated 13.07.2001, and held that as per this notification, any sale of yarn made by any dealer in the State of Punjab, including waste thereof and fibre including waste thereof, in the course of inter-state trade or commerce to any dealer having his place of business outside the State of Punjab, shall be calculated at the rate of 2% of his turnover, subject to the production of the declaration in Form C , specified under the Central Sales Tax (Registration and Turnover) Rules, 1957. It also includes the sales made by a manufacturer to a Governme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aforesaid judgment has been annexed as Annexure R-1 and a perusal thereof shows that the assessee was manufacturer of papers and had made sales to the Government department against Form D charging 1% CST. The Assessing Authority held that the assessee was liable to pay 4% CST. Further, the Cabinet Sub Committee had taken a decision for reduction in the rate of tax on paper manufacturing in the State of Punjab and inter-state sales from 4% to 1% w.e.f. 01.04.1995 and while taking that decision, there was no stipulation that this benefit would be extended against production of C or D Forms. Words subject to production of Form C were added in the notification dated 31.03.1995, but the Government departments had been calculating inter- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued, as per which, the Central Government had notified charging of 2% tax on interstate sales, subject to the condition that production of Form C and D shall be mandatory. In the official gazette, this notification was published at Sr. No.93, which reads as under:- S. No.93 Sub: INTER-STATE SALES OF YARN AND FIBRE INCLUDING WASTE THEREOF-RATE OF TAX (PUNJAB) Whereas the Governor of Punjab is satisfied that it is necessary so to do in the public interest so to do. Now, therefore, in exercise of the powers conferred by sub-section (5) of section 8 of the Central Sales Tax Act, 1956 (Central Act No.74 of 1956), and all other powers enabling him in this behalf, the Governor of Punjab is pleased to direct that the tax pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the private as well as Government dealers have also been laid down separately. This is only a procedural declaration and omission of mentioning the words Form D cannot be made a ground to deny the benefit of this notification to the Government dealers outside the State of Punjab. Ratio of the judgment passed in Shreyans Industries s case (supra) has been correctly applied by the Tribunal. The present appeal was admitted way back in the year 2012. Learned counsel for the petitioner-State has not been able to cite any instance, where even after 2012, the State has not extended this benefit to any dealer outside State of Punjab being a Government department. In view of the above discussion, no ground is made out to interfere in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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