2014 (10) TMI 130

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....ndent : Smt. Shoba Annamma Eapen ORDER The petitioner is aggrieved by the non-inclusion of "used-excavator" in the Registration Certificate, as has been insisted upon by the Assessing Authority. In fact, the controversy arose when the petitioner running a mechanized crushing unit wanted to sell inter-State; the excavator, which he had been using in the unit. On an earlier occasion, when seek....

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.... is especially so, since the petitioner's purchase was in pursuance of an import and that, did not suffer a tax within the State. Hence, any sale made, whether it be inter-State or intra-State, would be exigible to tax @ 12.5% with only the rider that on an inter-State transaction, if the same is supported by Form-C, necessarily the petitioner would be entitled to a concessional rate as provid....