2017 (8) TMI 88

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.... 25.02.2004. The following three issues arose for consideration before the second respondent: i. Whether the dis-allowance of claim of deduction on sales return cash discount to the customers for the turnover of Rs. 2,60,454/- assessed at 4% is to be sustained or not. ii. whether the dis allowance of the claim of concessional rate of tax for the states effected to ESI Corporation for Rs. 4,99,230/- assessed at 10% is to be sustained or not. iii. whether the interstate sales of Rs. 1,86,109/- assessed at 10% for the non submission of ''c'' Forms is to be sustained or not. 3. So far as issue Nos.1 and 2 are concerned, it is not disputed by the learned counsel for the Revenue that the issues are squarely covered by ....

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...., 1956 reads as under: "8. Rates of tax on sales in the course of inter-State trade or commerce (4) The provisions of sub-section (1) shall not apply to any sale in the course of inter-State trade or commerce unless the dealer selling the goods furnishes to the prescribed authority in the prescribed manner." Section 8(4)(b) of the Act is relevant for the purposes of this case. It deals with instances of goods sold to the Government and the need for a certificate in the prescribed form duly filled and signed by a duly authorised officer of the Government. If these conditions are satisfied, then the form "D" which is the form prescribed, is required to be accepted. 3. On the facts of these cases, it is clear that the goods had been s....