2013 (3) TMI 497

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....urpose of provisional assessment under Section 13(2) of the Tamil Nadu General Sales Tax Act, 1959 (for short, 'the TNGST Act') read with Section 9(2) of the CST Act relating to the assessment year 2003-2004 in view of the amendment made to the said Section by Clause 144 of the Finance Act, 2002. 2. The case of the petitioner-Company from the pleadings reveals that they are dealer in Lifts and Lift components and is a Limited Company and an assessee on the file of the first respondent. They have got 27 branches located all over India. The product of the petitioner, namely Lift cannot be manufactured as finished goods straightaway and erect it at the customer's site. The parts and accessories of the Lift are manufactured at th....

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....e the delay and accept the Declaration. In the above circumstances, the first respondent proposed to disallow the claim without giving any opportunity to the petitioner, and therefore, the petitioner has filed this Writ Petition for the above relief. 4. The first respondent has filed a counter affidavit, inter-alia stating that the petitioner-Company is a registered dealer in the books of the first respondent and they filed monthly Returns in Form 1 for the months from April 2003 to December 2003, claiming exemption on the sales made to the other States as Branch Transfer. The verification of the statement containing the bill-war details annexed to the Return revealed that the petitioner transferred Lift components for execution of the w....

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.... 21.8.2002 to one of the Lift companies, the movement of components and parts of Lifts fabricated in Tamil Nadu and despatched to the other States by the Company as stock transfer for installation in a building in the Other State, is not taxable in Tamil Nadu under the CST Act, provided they obtain Form-F from the other State branch, and based on this clarification letter, the petitioner-Company claimed exemption. 6. On the other hand, Mr.A.R.Jaya Prathap, learned Government Advocate appearing for the respondents 1 and 3 and Mr.P.Mahadevan, learned Central Government Standing Counsel appearing for the second respondent submitted that the manufacturer has transported the Lifts from the place of manufacture to the other branches in India b....

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....e can file the statutory declaration under Form-F upto the time of final assessment and even if there is any delay, it is very well open for the assessing authority to condone the delay and accept the Declaration. 10. In the above context, it is worthwhile to notice that in furtherance of the CST Act, a clarification letter was issued by the Special Commissioner and Commissioner of Commercial Taxes, Chennai, in Lr.No.Acts Cell-IV/44305/2002, dated 21.8.2002 to one of the Lift companies, stating that the movement of components and parts of Lifts fabricated in Tamil Nadu and despatched to the other States by the Company as stock transfer for installation in a building in the Other State, is not taxable in Tamil Nadu under the CST Act, prov....