2005 (8) TMI 643

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....of India, the petitioner seeks to challenge the revisionary order, dated April 22, 1999 passed in revision No. 7/99/Prantiya (annexure C) by Deputy Commissioner, Commercial Tax, Ratlam, which in turn arises out of an assessment order dated August 31, 1998 (annexure B), passed by the Assistant Commercial Tax Officer, Ratlam. Petitioner, a dealer, is engaged in business of sale of lime, cement pipe....

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.... firstly, the petitioner did not file proper declaration forms required for claiming concessional rate of tax and secondly, the purchaser does not hold requisite certificate as contemplated under section 16 ibid. By order dated March 31, 1998 (annexure B) the contention of AO prevailed and accordingly, the impugned transaction which was initially taxed at the rate of four per cent was withdrawn an....

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....stries v. Sales Tax Officer [1999] 113 STC 49 (MP); [1999] 32 VKN 69, contended that once the petitioner, i.e., dealer submits/furnishes the requisite declaration in assessment proceedings needed for claiming concessional rate of tax mentioning therein the information, then, in such event, they become entitled to claim the benefit of concessional rate of tax. According to learned counsel, it is no....

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.... of revisionary authority to take note of facts involved in the case, then the concerned legal provisions such as sections/rules and then take note of the submission of the petitioner and then decide the case after taking into consideration the case law governing the controversy laid down by the apex court and High Court. Needless to observe, reasons for accepting or rejecting the conclusion has g....