2018 (9) TMI 1112

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2018 (9) TMI 1112

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....hya Pradesh Commercial Act, 1994. The petitioner is also registered dealer under the Central Sales Tax Act, 1956. 3.The petitioner was assessed to tax under the Central Sales Tax Act, 1956 by the Assistant Commissioner of Commercial Tax, Indore by order of assessment dated 10.01.2008 (Annexure 'A'). The sale supported by C-Forms was duly allowed as deduction under Section 8 (5) of the Central Sales Tax Act, 1956. However, this assessment was reopened under Section 28 (1) of the Madhya Pradesh Commercial Tax Act, 1994 and a fresh order was passed on 30.07.2009 (Annexure 'A') wherein 2 C-Forms were treated as invalid on the basis of information received from Delhi Sales Tax Department. In addition to levy of tax at a higher rate, penalty under Section 28 (1) of the Madhya Pradesh Commercial Tax Act, 1994 was also levied. 4. Being aggrieved by said re-assessment order dated 30.07.2009 (Annexure 'A'), the petitioner filed an appeal before the Appellate Authority - Assistant Commissioner, Commercial Tax, Division No.3, Indore, who vide order dated 29.09.2010 (Annexure 'B') rejected the appeal. 5.The petitioner being aggrieved by common order of a....

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....llate Board by order dated 24.09.2016. 10.As per notification dated 13.12.2004, in exercise of the powers conferred by Section 17 of the Madhya Pradesh Commercial Tax Act, 1994 and sub-section (5) of Section 8 of the Central Sales Tax Act, 1956, exemption was granted by the State Government in respect of the goods specified in Column (2) of the Schedule from payment of tax under the said Acts, for the period from the date of publication of notification to 31^st March, 2005, subject to the restrictions and conditions specified in Column (3) of the Schedule. In Column (3) of the Schedule, it has been specifically mentioned that when the goods specified in Column (2) are manufactured by a dealer registered under the Adhiniyam out of such soyabean seeds which has suffered tax under sub-section (2) of Section 10-B and sold by such manufacturer. 11.In this matter, transaction should be made with the registered dealer and who has submitted C-Form, but in the case in hand, C-Forms submitted by the purchaser have been found forged, which clearly shows that the purchasers are not registered dealer, therefore, the petitioner is liable to pay tax and penalty as imposed by the Competent A....

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2018 (9) TMI 1112