1995 (6) TMI 190

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....ing. Heard arguments by Mr G.C. Mookerji, learned advocate for the applicant and Mr D.K. Chakraborty, learned State Representative appearing for the respondents. Without giving a detailed summary of the case of the parties, we are merely noting the relevant facts which are necessary for disposal of the application. Prayer for declaration forms was refused to the applicant by an order dated M....

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....Taxes, declaration forms are being issued. But the applicant has moved this application only to set at right the question whether the goods sold by the applicant are declared goods, being steel tubes within the meaning of section 14(iv)(xi) of the Central Sales tax Act, 1956. Mr. G.C. Mookerji, learned advocate for the applicant submits that the goods are steel tubes and, therefore, declared goods....

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....clear finding at any stage of assessment that the gods are not declared goods or not steel tubes. We are disposing of the present application with a direction that in the matter of issuance of declaration forms, the authorities will not insist upon payment of turnover tax. In other words, non-payment of turnover tax will be no ground for refusing issuance of declaration forms when prayed for, but ....