2015 (4) TMI 698

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....ation in Form-A granted under Section 7 of the Central Sales Tax Act 1956. 2. The petitioner, by a letter dated 10.04.2014, requested 'C' Forms for the period prior to October 2012, for which, the petitioner furnished the details, which were verified and the petitioner was informed that the items manufactured by them namely, Food items and Fried Chicken, do not come under the purview of Section 8(3) of the Central Sales Tax Act, 1956, and are not eligible to be purchased against Form-C, hence, the request of the dealer/petitioner was rejected, as against which, the dealer filed a representation before the Joint Commissioner, on 24.04.2014 and the Joint Commissioner/second respondent, instead of considering the application by hims....

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....erein the merits of the petitioner's contention were not considered and his representation was merely forwarded for sending reply. 4. It is submitted that since already the first respondent had taken a decision earlier on 10.04.2014, the second respondent ought not to have forwarded the petitioner's representation once again to the first respondent. Further, learned counsel for the petitioner referred to the decision of the Honourable Supreme Court, in the case of Commercial Taxation Officer, Udaipur vs. Rajasthan Taxchem Ltd., wherein in para 27, the Honourable Supreme Court has quoted with the approval decision of the Bombay High Court in Bown Press v. State of Maharashtra, reported in (1977) 39 STC 367 (Bom), wherein, it was h....