2015 (11) TMI 1497

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e, therefore, of the view that the prohibition contained in Condition No.4 of not using the declaration form to purchase goods involved in the execution of a works contract, is only applicable to purchases to be made within the State under various provisions of the RST Act. In this view of the matter, the correct interpretation the words "declaration forms" used in Condition No. 4 of the aforesaid Notification would be "declaration forms under the RST Act." It is thus very clear that the learned AA committed error in levying additional tax along with interest on the value of goods purchased by the respondents against Form 'C' under the provisions of the CST Act, as by doing so, no violation of Condition No. 4 of the Notification aforesaid was caused by the respondents under the law." 3. The learned counsel Mr. Vinit Kumar Mathur appearing for the Revenue fairly submitted that the controversy involved in the present revision petition has been decided by the co-ordinate Bench of this Court at Jaipur in the case of Commercial Taxes Officer, Works Contract & Leasing Tax, Commercial Taxes, Ajmer Vs. M/s Jatan Construction Pvt. Ltd., Kar Bhawan Ka Pass, Todarmal Marg, Ajmer [S....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ods or class of goods or any person or class of persons on such conditions and on payment of such fee as may be specified in the notification." 10. On perusal of the above notification, read with Section 4(2), quoted herein above, in my view, it clearly brings out from record that it has been issued in exercise of powers conferred by Section 4(2) of the RST Act. Therefore, when it has been issued under the RST Act, then, in my view, it cannot be expressed to be intended for having been issued under the Central Sales Tax Act (for short, 'CST Act'). It is also clear on perusal of the notification that it was meant for a contractor and when the contractor has satisfied all the conditions laid down in the said notification, then benefits arising out of the said notification have to be conferred on such a dealer (In the present case, the respondent-contractor). In the present case, to avail the benefit, not only the respondentassessee furnished declaration form 'C' but also furnished declaration form ST-18-A which has not been doubted by the assessing officer and have been found to be in order. It is true that the condition No.4 prohibits those contractors who w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... in Condition No. 4 of the Notification dated 28.04.1993 does not restrict furnishing of declaration forms only issued under the provisions of the RST Act and, therefore, they could as well cover the declaration forms like 'C' Forms issued under the CST Act, 1956, but there is no stipulation in the said Condition No. 4 that if the purchases made by the contractor without paying the tax or paying tax at the concessional rate of tax in the course of inter-State trade or commerce under CST Act, the difference of tax would be levied. Further the Condition No. 5, clarifies the situation beyond doubt, that if the contractor uses the declaration forms in violation of Condition No.4 then, he shall be liable, apart from paying the exemption fees under this notification, to pay tax on the said purchases at the full rate notified under Section 5 of the RST Act with interest and the tax so paid shall be allowed as set off against the tax payable by him under this notification. The State Legislature has no power to impose additional tax in case of inter-State purchases made against 'C' Form. Therefore, no such restriction could have been included in the Notification. 7. The N....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....¸ सुनी गई एवं रिकार्ड का अवलोकन किया गया | कर बोर्ड की खण्डपीठ के निर्णय ( (2002) एसटीसी 110] के अनुसार अधिसूचना दिनांक 28.4.93 की शर्त संख्या 4 के अंतर्गत केन्द्रीय विक्रय कर अधिनियम के अंतर्गत 'सी' फार्म के समर्थन से रियायती दर पर माल खरीद कर सà¤....