2021 (8) TMI 258

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....) return for column 11 and issue the correct Form 'F' to the Petitioner. 3. Learned counsel for the Petitioner states that the Petitioner is registered under the Delhi Value Added Tax Act, 2004 and is in the business of trading in plywood. 4. He points out that the Petitioner transferred goods to Delhi from outside and the said transaction does not fall under the definition of 'sale' as per Section 6A of the Central Sales Tax Act, 1956 and hence no tax is liable to be paid on such a transaction. 5. He states that the Petitioner filed the DVAT return for the fourth quarter of 2015-16 and erroneously filed the return in the manner prescribed in Column 11 clause 13 instead of column 11 clause 3. 6. He states that the Petitioner has applied....

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....tioner to rectify its return. The relevant portion of the said judgment is reproduced hereinbelow:- "2. The Petitioner states that for the interstate purchases made from M/s Aman Marketing, a registered dealer in Kanpur, the Petitoiner was charged 2% tax under Section 8(1) of Central Sales Tax Act, 1956 ('CST Act'). As a purchaser of goods in the course of interstate trade, the Petitioner was required to furnish C-Forms on the basis of which Aman Marketing could take the benefit of concessional rate of tax under Section 8(1) and 8(4) of the CST Act. Such C-Form could be obtained from the jurisdictional VATO under Rule 5 of the Central Sales Tax (Delhi) Rules, 2005. 3. While filing the return for the first quarter of 2013-14, in Form DVA....