TaxTMI 
TaxTMI 
2016 (11) TMI 843
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....nse to the tender invited in the name of President of India, whether it has to be considered under the Central Government or not. 5. The short facts of the case appears to be that as per the petitioner, it had supplied material in response to the tender published by the Prasara Bharathi, a statutory body, but the tender was in the name of President of India for procurement of certain material. As per the petitioner, it had supplied material and thereafter, declarations in Form-C and Form-D were filed. The returns were filed by the petitioner. However, in the re-assessment proceedings under the provisions of the Central Sales Tax Act, 1956 (for short 'CST Act') r/w the Karnataka Value Added Tax Act, 2003 (for short 'KVAT Act&#....
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....claration duly filled and signed by the registered dealer to whom the goods are sold containing the prescribed particulars in a prescribed form obtained from the prescribed authority; or (b) if the goods are sold to the Government, not being a registered dealer, a certificate in the prescribed form duly filled and signed by a duly authorized officer of the Government: Provided that the declaration referred to in clause (a) is furnished within the prescribed time or within such further time as that authority may, for sufficient cause, permit." 9. The aforesaid proviso shows that, if the registered dealer files a declaration for the goods sold to the Government, the provision of sub-section(1) shall not apply to any sale in the cours....
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....897, which reads as under: 3(8) "Central Government" shall- (a) in relation to anything done before the commencement of the Constitution, means the Governor-General or the Governor General in Council, as the case may be; and shall include- (i) in relation to functions entrusted under sub-section (1) of section 124 of the Government of India Act, 1935, to the Government of a Province, the Provincial Government acting within the scope of the authority given to it under that sub-section; and' (ii) in relation to the administration of a Chief Commissioner's Province, the Chief Commissioner acting within the scope of the authority given to him under sub-section (3) of section 94 of the said Act; and 12. When General Clause....
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....rnataka, they are by the Central Government or Union Government and the State Government respectively. 14. The petitioner, during the course of hearing, has produced the tender documents. As per the said tender documents the name of the purchaser is mentioned as the President of India. Even in the notice inviting tender, it has been mentioned under the head 'Description' as under: "Sealed tenders are hereby invited for and on behalf of the President of India from reputed firms for the work of Supply, Installation, testing and Commissioning of Moving Lighting Grids and Dimmer Console at DDK Chennai." (Emphasis supplied) 15. The aforesaid shows that for the procurement of the material, the tenders were invited for and on b....
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.... the aspect of verification thereof, the matter can be relegated to the first Assessing Authority and if it is found that the procurement was in the name of the President of India and in response to the said tender the goods are sold by the petitioner to the President of India, may be through Prasara Bharathi or any other organization or authority, then the petitioner would be entitled to the benefit of Section 8(4) of the CST Act. Once the entitlement of the benefit is found, the assessment would be different, but suffice it to observe that it is only after the verification, a consequential order may be required to be passed by the Assessing Authority. 18. Learned AGA appearing for the respondent submits that the matter be remanded to t....