9911796707
TMI Blog2025 (3) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... even if there is a defect in Form-C declaration issued in respect of an inter-State sale the same can be rectified and if there is a delay in issuance of Form-C declaration by the assessing officer of the purchasing dealer and if the Form-C declaration is issued belatedly, such declaration can be produced before the jurisdictional assessing officer of the selling dealer and the assessment for the relevant period can be revised. In the instant case, the factual position is much better as the respondent/department does not dispute the fact that the transaction done by the writ petitioner with the 7th respondent is a case of inter- State sale. There may be cases where the purchasing dealer might have faced action by the department including ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... admittedly an inter-State sale, and Form-C declaration is not being able to be issued as the 7th respondent has not filed any application for issuance of Form-C declaration. X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner was unable to obtain Form-C declaration, as a result of which, the writ petitioner's assessing officer did not extend the benefit of concessional rate of tax at 2% and was compelled to tax the writ petitioner at the rate of 5%. The challenge to such assessment was unsuccessful twice before the Revisional Authority. 8. Consequently, the writ petitioner thought fit to file an application before the tribunal and what prompted the writ petitioner to do so was an internal communication which was sent by the 6th respondent, namely, the Assistant Commissioner of Revenue, Commercial Taxes, Berhampore Charge to the 1st respondent, namely, the Deputy Secretary to Government of West Bengal dated 16.11.2022. In the said communication it is adm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed at the behest of the purchasing dealer, it will be well open to the selling dealer to produce contemporaneous records to establish the genuinity of the inter-State sale so that they get the benefit of the reduced rate of tax or the concessional rate of tax. 12. In the instant case, the factual position is much better as the respondent/department does not dispute the fact that the transaction done by the writ petitioner with the 7th respondent is a case of inter- State sale. There may be cases where the purchasing dealer might have faced action by the department including that of cancellation of registration and there are decisions which have held that if the registration of the selling dealer is valid during the period when the inter-St ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the same to enable the petitioner to get the benefit of concessional rate of tax. 17. Considering the peculiarity of the facts and circumstances of the case and more particularly that the 6th respondent has admitted the transaction to be the inter-State sale, it is held that the petitioner will be entitled to concessional rate of tax at the rate of 2% on the subject transaction based on the admitted documents, more particularly the stand taken by the 6th respondent that the sale transaction is an inter- State sale. Since the jurisdictional assessing officer of the petitioner is outside the territorial jurisdiction of this court, a positive direction cannot be issued to the said officer. 18. However, taking note of the observations conta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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