2015 (3) TMI 299

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....hat in the agreement it was also indicated that the supply of the product shall be made by the petitioner on concessional rate of tax and that the respondent companies would supply Form -C to the petitioner company to avail the benefit of concessional sales made by them. Some of the private respondent companies are public sector undertakings but majority of them are private companies. Based on the agreement entered by the petitioner with various parties it is alleged that the goods were supplied on concessional rate of tax but the respondents failed to issue Form-C. Due to the non-supply of Form-C by the private respondents, the petitioner could not submit Form-C to the tax department. Accordingly, the Assessing Officer passed assessment or....

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....Ltd. Vs. The Commercial Tax Officer, decided on 13.03.2003 (2003) RDTN 209. This decision is not helpful nor applicable in the instant case. In the said decision the tax authorities were not issuing Form-C to the petitioner on the ground that the petitioner would misuse Form-C and in that scenario writ Court issued a mandamus directing the authorities to issue Form-C. The learned Counsel for the petitioner further relied upon a decision of the Gauhati High Court in OMIL-JSC-JV Vs. Union of India and others, (2013) 61 VST 370 (Gau), where direction was issued to the respondent company to issue Form-C. Having heard the learned counsel for the parties, we are of the view that the petitioner is not entitled to any relief. In so far as the asses....

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.... being issued the only legal recourse is for the selling dealer to file a suit for recovery of the sales tax from the purchasing dealer. The Supreme Court held as under: "Considering the full effect of the provisions, we are fortified in our conclusion that exemption from including the total turnover of the selling dealer is possible only where the requisite ST-1 form is produced. The embargo on charging tax under the Act is only in those instances where the purchasing dealer contemporaneously offers ST-1 Form to the selling dealer. The Sales Tax Department neither privy to nor is it concerned with any assurances that might have been exchanged inter se there parties. As observed by the High Court quite frequently ST-1 Forms are obtain....