2013 (8) TMI 120

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....h Ranjan Agrawal,Suyash Agarwal For the Respondent : C.S.C. ORDER We have heard Shri R.R. Agrawal, learned counsel for the petitioner. Shri C.B. Tripathi appears for the State respondents. By this writ petition the petitioner has prayed for following reliefs:- "i. issue a writ order or direction in the nature of certiorari quashing the order dated 10.05.2006 passed by Deputy Commiss....

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....12/- assessed in respect of inter-state-sales made from 15.10.02 to 31.03.03 against the maximum monetary limit available to the petitioner for the assessment year 2002-03 in terms of Notification No.TT-II-781 dated 31.03.1995. iv. issue a writ order or direction in the nature of mandamus commanding the respondent no.3 to refrain from realizing the aforesaid amount of 9,84,712/- from the petiti....

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....f tax has nothing to do with the amount of tax benefit under the Eligibility Certificate. The incentive to be given to the industry, for the limit worked out, for specified period on graded basis is not linked to the rate of tax on the manufactured products. We may further observe that non production of Form C/D will not make the interstate transaction illegal or void. It will only result into den....

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....icate under Section 4-A of the Trade Tax Act, subject to other conditions namely the maximum limit for particular year or period and maximum amount for which such exemption is provided." We have examined the assessment order and find that the benefit of exemption of Central Sales Tax is not allowed in respect of Item Nos.16 and 19 for Rs.3,39,612/- and Rs.6,45,100/- on the aforesaid items and f....