2021 (1) TMI 243

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.....Kumaran, Additional Government Pleader ORDER The petitioner has challenged an order of assessment dated 20.07.2020 passed in terms of the Puducherry Value Added Tax Act, 2007 (in short 'PVAT Act') and the Central Sales Tax Act, 1956 (in short 'CST Act') for the period 2013-14. The issue in question relates to imposition levy of higher rate of tax, since no 'C' Form declarations have been filed ....

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....rstate sale of goods to registered dealers with C-Form 2% 392850720.00 7857014.00 2. Interstate sale of goods to registered dealers without C-Form 3% 7392711.00 221781.00 3. Interstate sale of goods to unregistered dealers -URD 5% 172762.00 8638.00 4. Interstate sale of goods to unregistered dealers -URD 10% 6341.00 634.00 5. Penultimate Sales with H-Forms Exempted 10046000.0....