2019 (12) TMI 224

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....arty : C.S.C ORDER PIYUSH AGRAWAL, J. 1. The present revision has been filed by the assessee against the order dated 20.5.2010 passed by Commercial Tax Tribunal, Faizabad Bench, Faizabad in Second Appeal No. 120 of 2008 (Assessment Year 1999-2000) under Central Sales Tax Act (hereinafter referred to as the Act). 2. It has been averred that the revisionist is engaged in the business of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion, which was allowed by this Court by order dated 25.4.2019. The revisionist by way of amendment has raised the following questions of law for consideration of this Court:- "1. Whether tribunal was justified in law to impose tax @ 10 % on sale of coal against the provisions of section 8 (2) of CST Act." 4. Heard Sri N.C. Mishra, learned counsel for the revisionist and learned Standi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n the course of inter-State trade or commerce not falling within sub-section (1)-- (a) in the case of declared goods, shall be calculated 3 [at twice the rate] applicable to the sale or purchase of such goods inside the appropriate State; (b) in the case of goods other than declared goods, shall be calculated at the rate of 5 [ten per cent.] or at the rate applicable to the sale ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ding coke in all its forms, but excluding charcoal: 8. Bare perusal of Sections clearly shows that the declared goods sold without Form -C can be subjected to tax twice as the rate of tax applicable in the appropriate State. Section 14 (ia) of the Act also declared coal as a special importance goods i.e. coal is a declared goods. 9. By Notification- TIF-2-2372/XI-9 (251)/97-UP Act 15/48-orde....