TaxTMI 
TaxTMI 
2008 (9) TMI 907
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....s under section 9 of the Central Sales Tax Act, 1956 read with section 12 of the Rajasthan Sales Tax Act, 1994 applicable to escaped turnover on the ground that inter-State sales made by the assessee during these period were sales not supported by "C" form required under section 8(1) of the CST Act, therefore, exemption under the notification was not available to the assessee and the exemption wrongly availed was liable to be withdrawn and the assessee was liable to pay due CST applicable on such inter-state sales made by him. In the first appeal before the Deputy Commissioner (Appeals), the Deputy Commissioner (Appeals) held in the order dated February 16, 2001 that the learned CTO could not invoke power under section 12 of the Act applic....
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....ng for the Revenue submitted that lack of prescribed form or reference to wrong provision cannot invalidate the assessment and, therefore, the power to reassess or rectify the order to levy the tax in the absence of compliance with the mandatory provision of furnishing "C" form was not complied with by the assessee, the assessment to recover such revenue cannot be invalidated merely on the ground that notice was not issued in the prescribed form. He referred to the decision of the Supreme Court in case of Sarvotam Vegetables Products [1996] 101 STC 547; AIR 1996 SC 3178 and submitted that the controversy relating to requirement of furnishing "C" form was put at rest while reversing the decision of the Rajasthan High Court in case of Shyam O....
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....oughtful consideration. Once it is not disputed and cannot be possibly disputed that exemption could not be availed of by the assessee without furnishing "C" form in question in respect of inter-State sales, reassessment for recovery of such exemption wrongly granted to the assessee in the original assessment, cannot be questioned. The enactment gives ample powers to the Revenue authority to reassess such cases and it is nothing but escapement of turnover in true sense, if exemption was allowed to the assessee without compliance with mandatory requirement of law by furnishing of "C" form in accordance with section 8(1) of the CST Act. In the opinion of this court, learned assessing authority was perfectly justified in invoking section 12 o....