2011 (8) TMI 1048

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....l for the petitioner and Government Pleader for the respondent. Admittedly the appellant got PVC pipes manufactured in their brand name "Sakthiman" from a SSI unit which claimed exemption from sales tax based on the declaration in form No. 25D issued by the petitioner stating that petitioner is paying tax on sale of the products in the brand name which is the point of levy by virtue of operation of section 5(2) of the Act. Section 5(2) itself was introduced to the statute to levy tax on wholesale market price of the goods when sold by the brand name holder. The petitioner also concedes their liability under section 5(2) as deemed first seller of goods being brand name holders selling goods after purchase from SSI units who manufa....

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.... and address of the SSI unit. This notification shall come into force on the 1st day of January 2000. The claim made by the petitioner is that even though the rate of tax on PVC pipes under the relevant entry of the First Schedule to the KGST Act is 12 per cent, the petitioner is entitled to concessional rate at eight per cent as their purchase is from SSI unit. However, the Government Pleader submitted that what is required is not purchase from SSI unit but such SSI unit should issue annexure IV form prescribed under the very same notification which clearly states that concessional rate is available only for purchase made during the period the SSI unit was enjoying sales tax exemption under SRO 1729/93. What we notice is that the conditi....