TaxTMI 
TaxTMI 
2015 (4) TMI 776
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.... works at Dewas in the State of Madhya Pradesh. The said goods in terms of the provisions of Article 286 of the Constitution and Section 14 of the Central Sales Tax Act have been declared as goods of special importance in inter-State trade and commerce. The petitioner has been filing its returns for the said purchase made for different periods as per the requirement of law. It is the stand of the petitioner that for the entire purchase made by the petitioner, the tax leviable in terms of the provisions of the Central Sales Tax Act had been paid either by the registered dealer from whom the purchases have been made or by the petitioner itself where purchases have been made from unregistered dealers. However, in the returns being filed during the past years, it is admitted that for the period from 2006-07 to 2012-13 certain mistakes had cropped up in the returns in so far as filling up of the different columns was concerned which, however, did not lead to any evasion of tax or any payment of less tax by the petitioner. Under the provisions of Section 25 of the Bihar Value Added Tax Act, 2005, the returns were to be scrutinized by the tax authorities in the manner prescribed and....
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....here is no question of invoking the doctrine of estoppel. In our opinion, the Deputy Commissioner of Commercial Taxes as also the Tribunal have failed to exercise the jurisdiction vested in them." The stand of learned counsel for the State is that the petitioner has failed to pay the taxes in accordance with the returns filed which was discovered by the respondent authorities and thereafter the assessment orders have been passed for six years, i.e., from 2006-07 to 2012-13 and huge amount of tax is due and payable by the petitioner. It is submitted by learned counsel that after the amendment to the Central Sales Tax (Bihar) Rules, 1957, the amended Rule 9 confers power upon the Commissioner by notification to specify the manner in which, and the conditions and restrictions subject to which any of the declarations or certificates prescribed under the Central Sales Tax Act may be obtained. It is submitted that pursuant to the same, the Commissioner has issued the notification dated 6.9.2012 with regard to issuance of Form-C and the notification dated 30.3.2013 with respect to the issuance of Form-F through electronic media. It is urged that under the said notifications, the con....
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....T.C. 508, in paragraph No.2 of which it has been laid down as follows:- "2. A statement of objections has been filed on behalf of the respondents in which it is pointed out that the petitioner has been assessed for payment of an amount of Rs. 51,161 under the Entry Tax Act. An appeal filed by the petitioner against the order of assessment is said to have been dismissed by the appellate authority despite which the petitioner has not remitted the amount of tax due from it. It is urged that default on the part of the petitioner in making the payment of amount of tax validly assessed against it disentitles it from claiming the issue of "C" forms from the respondents. I, however, find no substance in the defence set up by the respondent. The provisions of Section 8, sub-section (4) of the Central Sales Tax Act, 1956 read with rule 12 (1) of the Rules framed under the said Act envisage a declaration in the prescribed form to be furnished by the registered dealer to whom the goods are sold containing the prescribed particulars in order that the seller may be entitled to the benefit of section 8 (1) of the said Act. Sub-section (4) (a) of Section 8, requires the prescribed declaration f....
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....e the requisite forms to the petitioner in terms of its application dated May 13, 1997 within one week from today. There shall however be no orders as to costs." We have considered the submissions of learned counsels for the parties. We find sufficient force in the submissions of learned counsel for the petitioner. The issuance of Form-C and Form-F is required under the provisions of the Central Sales Tax Act so that the dealer may be entitled to the benefit of the lower rate of tax with respect to sales made in the course of inter-State trade or commerce with regard to goods, which have been declared to be of special importance in the inter-State trade or commerce under the provisions of the Central Sales Tax Act. Under Section 8 (4) of the Central sales Tax Act as also Central Sales Tax (Bihar) Rules, the requirement was only to see that the dealer has filed all the returns and had paid the tax as admitted in the said returns filed. Even after the amendment in Rule 9 of the Central Sales Tax Rules which has conferred power upon the Commissioner of Commercial Taxes, there is nothing in the notifications dated 6.9.2012 and 30.3.2013 issued by the Commissioner which lays down any....