1991 (9) TMI 320

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.....-On scrutiny of the accounts of the petitioner-assessee for the assessment year 1976-77, it was found that they had effected inter-State sales of steam coal, even though the assessee did not submit returns under the Central Sales Tax Act, 1956. Collieries in Andhra Pradesh and other States despatched coal by rail to Salem, where the collieries figured as consignors and the assessee as consignees.....

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....and subsequent inter-State sales. Since the assessee-society had not filed certificates in forms E-I or E-II as the case may be, if any, furnished by its sellers concerned and the "C" forms, if any, furnished by its buyers concerned, the subsequent inter-State sales of coal amounting to Rs. 2,03,508.83 effected by the assessee were not exempt from tax under section 6(2) of the Central Sales Tax Ac....

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.... Nadu Sales Tax Appellate Tribunal, the plea of the petitioner was rejected on the very same ground. In other words, the benefit of exemption from tax on the second inter-State sales could not be availed of for want of E-I or E-II certificates contemplated by section 6(2) of the Central Sales Tax Act.   3.. In revision, the assessee sought to raise a plea that sale of steam coal had suffer....