2002 (11) TMI 762

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....) of the Central Sales Tax Act, 1956. The petitioner's case is that the declarations issued by the buyers were rejected by sales tax authorities in Tamil Nadu which led to demand of tax at full rate on the inter-State sales made by the petitioner. Though the petitioner made a representation to the respondent, the respondent rejected the same by exhibit P.10 order. The petitioner is questioning exhibit P.10 order.   2. I heard counsel for the petitioner and also counsel for the respondent. The petitioner is basically challenging the view taken by the respondent in exhibit P.10 that they were entitled to issue form D to avail concessional rate under the Central Sales Tax Act and the forms were rightly issued. Counsel for the petiti....

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....t acceptable, the respondent was denied the facility to issue form C in it's place. His further contention is that the petitioner did not properly pursue the matter beyond the Commercial Tax Officer by filing appeal to the first appellate authority or to the Tribunal to get D forms accepted. Since no order of any sales tax authority is produced, it is not known at what stage the claim was given up by the petitioner. According to the respondent, the view of the Commercial Tax officer is not conclusive or final and therefore, the petitioner should have contested the matter further and without a decision by the Tribunal or High Court, the petitioner cannot say that the D forms issued amounted to misdeclaration. In fact misdeclaration will attr....

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....the buyer is entitled to claim such amount from the Government. However, there is no statutory provision entitling the supplier to collect differential tax in the event of short-collection under contract. This is therefore a matter to be governed by the contract provisions .Neither the tender conditions nor the purchase order is before this Court to examine what are the terms of the contract. In any case it is conceded that the tax loaded in the contract and collected by the supplier is only at 4 per cent on the price and the purchaser issued form D. Therefore, at the time of negotiation of contract and at the time of entering into contract, both the parties were under the impression that D forms are applicable to the case and the purcha....