2016 (7) TMI 1019

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.... Despite service, none has appeared for the assessee. Accordingly, the Court proceeded to hear the case on merits. Heard Sri B.P. Pandey, learned standing counsel who appeared for the revisionist. The question of law as stands referred for consideration is in the following terms:- "Whether on the facts and in the circumstances of the case, Trade Tax Tribunal was legally justified ....

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....o establish that the inter-state sale had been effected in favour of a registered dealer; (b) The second issue which emanates from the order of the Tribunal is the admitted failure on the part of the assessee to furnish Form-C in respect of the central sales and yet benefit having been accorded to him by the Tribunal Learned standing counsel tried to point out that the issues involved in thi....

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....ered opinion that in a case where concession/exemption is claimed which is dependant upon furnishing of prescribed declaration form and a dealer fails to furnish the declaration from up to the time of assessment or thereafter in appeal, than the tax payable on such purchases/sales would be leviable at the normal rate which would be the admitted tax and the liability to pay interest @ 2% per month ....