1996 (10) TMI 441

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..../ 91/ST/Jaipur. This appeal gives rise to revision No. 1468 of 1995. 4.. Similarly, the assessing authority by an order dated July 17, 1990 assessed certain transactions made in the course of inter-State sales during the period October 23, 1987 to March 31, 1989 unsupported by "C" forms to tax under the CST Act at the normal rate amounting to Rs. 5,827 (plus surcharge of Rs. 473) and levied interest of Rs. 3,024 under section 11B, RST Act. The DC (Appeals) by his order dated December 12, 1990 in Appeal No. 159/Sp-3 /CST/90-91 set aside the assessing authority's order on the appeal by the dealer. The department's appeal against this was rejected by the Board by its order dated September 1, 1994 in Appeal No. 202/91/ST/Jaipur. This gives rise to revision No. 74 of 1995. 5.. We have heard the learned counsel for the parties. 5.1. The learned counsel for the respondent-dealer had two preliminary objections. 5.2. The first was that the applications for revision could have been filed only by the Commissioner, Commercial Taxes (CCT) and not by the present petitioner. This objection has no force. Section 15(2), RST Act, is relevant and provides that the CCT may, if he objects t....

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....f section 8, CST Act, are: "8. Rates of tax on sales in the course of inter-State trade or commerce.- (1) Every dealer, who in the course of inter-State trade or commerce,- (a) sells to the Government any goods; or (b) sells to a registered dealer other than the Government goods of the description referred to in sub-section (3) ; shall be liable to pay tax under this Act, which shall be four per cent of his turnover. (2) The tax payable by any dealer on his turnover in so far as the turnover or any part thereof relates to the sale of goods in the course of inter-State trade or commerce not falling within sub-section (1)- (a) in the case of declared goods, shall be calculated at twice the rate applicable to the sale or purchase of such goods inside the appropriate State; and (b) in the case of goods other than declared goods, shall be calculated at the rate of ten per cent or at the rate applicable to the sale or purchase of such goods inside the appropriate State, whichever is higher;   and for the purpose of making any such calculation any such dealer shall be deemed to be a dealer liable to pay tax under the sales tax law of the appropriate State, ....

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....in this section, the State Government may, if it is satisfied that it is necessary so to do in the public interest, by notification in the official Gazette, and subject to such conditions as may be specified therein, direct,- (a) that no tax under this Act shall be payable by any dealer having his place of business in the State in respect of the sales by him, in the course of inter-State trade or commerce, from any such place of business of any such goods or classes of goods as may be specified in the notification, or that the tax on such sales shall be calculated at such lower rates than those specified in subsection (1) or sub-section (2) as may be mentioned in the notification; (b) that in respect of all sales of goods or sales of such classes of goods as may be specified in the notification, which are made, in the course of interState trade or commerce, by any dealer having his place of business in the State or by any class of such dealers as may be specified in the notification to any person or to such class of persons as may be specified in the notification, no tax under this Act shall be payable or the tax on such sales shall be calculated at such lower rates than thos....

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....d be read into notification. The only conditions which a dealer seeking to avail of the benefit of the notification is to satisfy are those mentioned in the notification and no other. In other words, the condition mentioned in sub-section (4) of section 8 cannot be insisted upon as a condition for obtaining the benefit under the notification. We are of the opinion that the said contention is misconceived and that the Division Bench of the High Court has erred grievously in accepting it. Sub-section (5) of section 8 is an integral part of section 8 and the Act as such. The said powers has to be exercised in public interest. The power of exemption and its exercise is to be guided by and be consistent with the provisions of the Act. More important, the levy of Central sales tax and the prescription of rate is not by the notifications but by the Act itself. Section 8(1) prescribes the rate and sub-section (4) the condition that has to be satisfied for availing of the rate in sub-section (1). What the notifications do is to reduce the rate prescribed by section 8(1) further, subject to certain conditions. The conditions prescribed by the notifications are the conditions prescribed fo....