TaxTMI 
TaxTMI 
1998 (7) TMI 668
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....ed in the manufacture and sale of cement. It sells cement to various dealers within and outside the State by way of inter-State sale. The company is entitled to claim concessional rate of tax if the sale of cement is outside the State through its dealers, subject to the petitioner furnishing details in C and D forms as required under the provisions of section 8(1), (2) and (3) of the C.S.T. Act. ....
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....he C and D forms to the tune of more than Rs. 90 lakhs and the remaining claims was rejected and the matter was remanded to the assessing authority by order dated January 1, 1994 requiring him to verify the C and D forms and give suitable reduction in taxes. 4.. The assessee, however, carried the matter by way of a second appeal before the Sales Tax Appellate Tribunal (for short "the Tri....
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....ssment year, the authorities have failed to give sufficient time, which resulted in irreparable loss and injury to the petitioner. 6.. It is urged before us during the course of hearing that as of now the assessee has been able to procure C and D forms for an amount of Rs. 9,61,126 from the dealers. According to the learned counsel the petitioner is entitled for concession as provided at least ....
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....re the authorities, the delay cannot be attributed to the petitioner alone. On account of procedural lapses for obtaining the C and D forms the delay has been caused. The petitioner claims that though he has made several efforts through various sources he could not procure C and D forms for the entire uncovered turnover to the tune of Rs. 32,29,435, but only could procure C and D forms for an amou....