1993 (9) TMI 321

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....ing the following two questions of law, arising out of its order: (i) Whether, in the facts and circumstances of the case, the goods purchased on furnishing declaration forms S.T. 17 and S.T. 17A could be resold to other purchasers after obtaining declaration forms S.T. 17 and S.T. 17A from them and thus avoiding tax?   (ii) Whether, in the facts and circumstances of the case, full rate....

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....g the assessment under section 10 of the Act, the said declaration form was accepted and the assessment was finalised. Thereafter, proceedings were initiated under section 12 and the assessing authority was of the view that in accordance with notification dated February 13, 1976 the assessee has not paid full rate of tax and, therefore, the sales effected to other manufacturers under sections 5C a....

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....rovisions of sections 5C and 5CC are having overriding effect, inasmuch as they have prescribed special rate of tax for the manufacturers. The said sections are applicable when the conditions mentioned therein are fulfilled. One of the conditions besides furnishing of declaration form is, with regard to the use of goods and in those circumstances the concessional rate has been prescribed under sec....

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....e rate may be prescribed by the Legislature itself or power could be delegated to the State Government for prescribing the rate of tax. In either case, prescription of the rate by the Legislature or by delegated authority would be the full rate which could be applicable and, therefore, the sale which has been effected in the present case to a manufacturer will be considered to be in accordance wit....