TaxTMI 
TaxTMI 
2018 (1) TMI 1251
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...., on the strength of Form C and proposed to assess turnover at 12.6%. 3. Responding to the revision notice, assessee/respondent had informed the Assistant Commissioner (CT), Harbour II Assessment Circle, that they would submit the original 'C' forms. Forms were not submitted and hence, vide order, dated 30/7/2009, Assistant Commissioner (CT), Harbour II Assessment Circle, passed orders, disallowing exemption on consignment sale. 4. Being aggrieved, the assessee has preferred an appeal in C.S.T.No.7 of 2007, before the Deputy Commissioner (CT I), FAC, Chennai and contended that Form - C declaration, covering the consignment transfer was misplaced and therefore, duplicate portion of Forms were filed. The assessee has further submitted that revision of assessment, disallowing the exemption thereof, for want of production of original Form 'C', was illegal. Reliance has also been made to the decision in Manganese Ore (India) Ltd Vs. Commissioner of Sales, Tax, Madhya Pradesh, reported in {1991 (83) STC 116}. 5. Per contra, before the Appellate Deputy Commissioner (CT) I (FAC), Chennai, departmental representative had submitted that original part of 'C' F....
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....ppeal is allowed. 7. Being aggrieved by the order made in CST No.7 of 2009, dated 14/7/2010, of the Appellate Deputy Commissioner (CT) I, FAC, Chennai, State of Tamil Nadu, represented by the Joint Commissioner (CT), Chennai (North) Division, Chennai, has preferred an appeal under Section 36 (1) and (2) of the then Tamil Nadu General Sales Tax Act. 8. Though reference has been made to Rule 12 (2) and (3) of the Central Sales Tax Act, 1956, Central Sales Tax (Registration and Turnover) Rules, 1957 and Rule 10 (2) of the Central Sales Tax (Tamil Nadu) Rule 1957, and contention has been made that the assessee, ought to have filed the original portion of forms, or duplicate of the declaration, where original has been lost, in order to avail the claim of exemption and further contention has been made that the decision made in Manganese Ore (India) Ltd Vs. Commissioner of Sales, Tax, Madhya Pradesh, {1991 (83) STC 116}, has no application to the case on hand, the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai, vide order, dated 25/10/2013, in S.T.A.No.86 of 2011, dismissed the appeal as hereunder:- "The Additional State Representative submitted that th....
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.... In the result, the appeal is dismissed." 9. Being aggrieved by the dismissal of the appeal in S.T.A.No.86 of 2011, dated 25/10/2013, on the file of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai, instant Tax Case Revision Petition is filed, on the following substantial questions of law:- "1. Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that duplicate Form F is sufficient for availing concessional rate of tax? 2. Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that though the decision reported in 83 STC 116 is related to C Form, F Form also comes under CST Act? 3. Whether on the facts and in the circumstances of the case, the Tribunal was right in not considering the Rule 10 (2) of the CST Rule which prescribed, under which circumstances duplicate forms can be accepted? 4. Whether on the facts and in the circumstances of the case, the Tribunal was right in not considering Rule 12 (2) and 12 (3) of the CST Rule which deals with the procedure to be followed for obtaining duplicate forms in lieu of the origina....
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.... on inter-state sales and rates of tax on sales in the course of inter-State trade or commerce and the same are extracted hereunder: "(1) Subject to the other provisions contained in this Act, every dealer shall, with effect from such date as the Central Government may, by notification in the Official Gazette, appoint, not being earlier than thirty days from the date of such notification, be liable to pay tax under this Act on all sales of goods other than electrical energy] effected by him in the course of inter-State trade or commerce during any year on and from the date so notified: Provided that a dealer shall not be liable to pay tax under this Act on any sale of goods which, in accordance with the provisions of sub-section (3) of section 5 is a sale in the course of export of those goods out of the territory of India. (1A) A dealer shall be liable to pay tax under this Act on a sale of any goods effected by him in the course of inter-State trade or commerce notwithstanding that no tax would have been leviable (whether on the seller or the purchaser) under the sales tax law of the appropriate State if that sale had taken place inside that State. ....
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....ns or any other similar international body, entitled to privileges under any convention or agreement to which India is a party or under any law for the time being in force, if such official, personnel, consular or diplomatic agent, as the case may be, has purchased such goods for himself or for the purposes of such mission, consulate, United Nations or other body. (4) The provisions of sub-section (3) shall not apply to the sale of goods made in the course of interState trade or commerce unless the dealer selling such goods furnishes to the prescribed authority a certificate in the prescribed manner on the prescribed form duly filled and signed by the official, personnel, consular or diplomatic agent, as the case may be. (6A) Burden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale. (1) Where any dealer claims that he is not liable to pay tax under this Act, in respect of any goods, on the ground that the movement of such goods from one State to another was occasioned by reason of transfer of such goods by him to any other place of his business or to his agent or principal, as the case may be, and not by reason of sale, th....
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....iate State under the sales tax law of that State. Explanation For the purposes of this sub-section, a dealer shall be deemed to be a dealer liable to pay tax under the sales tax law of the appropriate State, notwithstanding that he, in fact, may not be so liable under that law.; (2A) *** (3) The goods referred to in sub-section (1) (a) *** (b) *** are goods of the class or classes specified in the certificate of registration of the registered dealer purchasing the goods as being intended for re-sale by him or subject to any rules made by the Central Government in this behalf, for use by him in the manufacture or processing of goods for sale or in the telecommunications network or in mining or in the generation or distribution of electricity or any other form of power; (c) are containers or other materials specified in the certificate of registration of the registered dealer purchasing the goods, being containers or materials intended for being used for the packing of goods for sale; (d) are containers or other materials used for the packing of any goods or classes of goods specified in the certificate of registration re....
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....purpose of setting up, operation, maintenance, manufacture, trading, production, processing, assembling, repairing, reconditioning, reengineering, packaging or for use as packing material or packing accessories in a unit located in any special economic zone or for development, operation and maintenance of special economic zone by the developer of the special economic zone, if such registered dealer has been authorised to establish such unit or to develop, operate and maintain such special economic zone by the authority specified by the Central Government in this behalf. (7) The goods referred to in sub-section (6) shall be the goods of such class or classes of goods as specified in the certificate of registration of the registered dealer referred to in that sub-section. (8) The provisions of sub-sections (6) and (7) shall not apply to any sale of goods made in the course of inter-State trade or commerce unless the dealer selling such goods furnishes to the 10[prescribed authority referred to in sub section (4) a declaration in the prescribed manner on the prescribed form obtained from the authority specified by the Central Government under sub-Explanation For the ....
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.... purchasing the goods or the certificate furnished by the Government has been lost, the dealer selling the goods may demand from the dealer who purchased the goods or, as the case may be, from the Government, who purchased the goods, a duplicate of such Form or Certificate, and the same shall be furnished with the following declaration recorded in red ink and signed by the dealer or authorised officer of the Government, as the case may be, on all the three portions of such Form of Certificate: I hereby declare that this is the duplicate of the declaration Form/Certificate No.----- signed on ------ and issued to ----- who is a registered dealer of ----------- (State) and whose Registration Certificate number is ------------ (4). The Certificate referred to in sub-Section (2) of Section 6 shall be in Form E-I, or Form E-II, as the case may be. (5). The declaration referred to in sub-Section (1) of Section 6 A shall be in Form F: Provided that a single declaration may cover transfer of goods by a dealer to any other place of his business or to his agent or principal, as the case may be, effected during a period of one calendar month: Provid....
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....rticles of Association of the Company or under any other special or general resolution of the Company or under a resolution passed by the Board of Directors of the Company, to authenticate any document on behalf of such Company. (b). Such person shall signify on such declaration or Certificate his status and shall make a verification in the manner provided in such declaration or Certificate. (9) (a) The provisions of sub-Rule (2) and sub-rule (3) shall, with necessary modifications, apply to the declaration in Form F or the Certificate in Form E-I or Form E-II. (b). The provisions of the second and third proviso to sub-rule (1) shall with necessary modifications, apply to certificates in Form E-I or Form E-II. [(10) (a) The declaration referred to in sub-section (4) of Section 5 shall be in form H and shall be furnished to the prescribed authority upto the time of assessment by the first assessing authority]. (b). The provisions of the Rules framed by the respective State Governments under sub-Sections (3), (4) and (5) of Section 13 relating to the authority from whom and the conditions subject to which any Form of Certificate in Form H ....
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....il Nadu) Rules, 1957. Rule 10 (2) of the Central Sales Tax (Tamil Nadu) Rules, 1957, which deals with the filing of duplicate declaration or certificate when the original has been lost, is extracted hereunder, "A registered dealer who claims to have made a sale to another registered dealer shall in respect of such claim, attach to his return in Form 1 the portion marked 'Original' of the declaration received by him from the purchasing dealer; or duplicate of such declaration/certificate where the original has been lost. The assessing authority may in his discretion also direct the selling dealer to produce for inspection the portion of the declaration/certificate marked 'Duplicate'. Notwithstanding anything contained in the foregoing paragraph and in Rule 5, the selling dealer may, instead of attaching the Form of declaration/certificate to the return in Form 1 keep it in his custody subject to the condition that he submits all the Forms of declaration/Certificate relating to the year at any time before the final assessment of the accounts of that year." 17. Though Ms.Narmadha Sampath, learned Special Government Pleader contended that one of the....
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....e other transaction, the said contention has been rejected. Form C (Rule 12 (1), is issued by the State authority of the State. It also contains and name of the person signing the declaration. Genuineness of the duplicate forms issued by the authority of the other state to the purchaser-dealer is not disputed. Revenue has not disputed that there was a inter-state sale and that a certificate has been issued by the competent authority. Both the appellate Deputy Commissioner (CT), Chennai, as well as the Tribunal had the opportunity of perusing the duplicate forms. Assessee has relied on Manganese Ore Ltd's case and revenue has not placed any contra decision. On the facts and circumstances of the instant case, the said judgment has persuasive value and rightly applied. 22. Merely because the assessee had not made any submission, before the Assessing Officer that he had lost the original, it cannot be contended that he cannot made such submission, before the Appellate Authority, which is also a fact finding authority. 23. In State of Himachal Pradesh and others Vs. Gujarat Ambuja Cement Ltd., and another reported in 142 STC 1 (SC), while dealing wiht the belated filing of sta....