TaxTMI 
TaxTMI 
2022 (1) TMI 559
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....further submitted that this transaction pertains to transit and inter-state sale and purchase. They also get reflected in the web portal and it was open for the respondents to verify the same from the web portal and come to an independent conclusion as to whether the transaction attracted tax at 12.5% or at the concessional rate of tax under CST Act, 1956. 4.It is further submitted that even otherwise the respondent had wrongly levied tax at the rate of 12.5% instead of 4% as the product made by the petitioner fell under tarrif heading 2001 of Sl.No.1 of Part B to 1st Schedule to the TNVAT Act, 2006 as made applicable for the Assessment under Central Sales Tax Act. It is therefore submitted that the impugned order rejecting the request of the petitioner by only stating that the petitioner has not produced C Forms cannot be sustained and therefore, the impugned order is a non-speaking order which is liable to be quashed. 5.Opposing the prayer, the learned Additional Government Pleader for the respondents submits that when the law mandates a particular things that it has to be done in a manner. He has relied upon the decision of the Hon'ble Supreme Court in India Agencies (REGD....
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....declaration referred under clause (a) of subsection (4) noted above. 13. Under the Central Sales Tax (Karnataka) Rules, 1957, the dealer is required to submit along with his return the original of the prescribed forms. As could be seen from the rule extracted above a registered dealer who claims that he has made a sale to another registered dealer is required to attach the original of the declaration forms on the certificate in the prescribed form received by him from the prescribed dealer along with his return filed by him. We have already extracted Section 13 of the Central Sales Tax Act, which deals with the power of the Central Government to make rules, the form and the manner for furnishing declaration under sub-section (8) of Section 8. Sub- clause (3) of Section 13 provides that the State Government may make rules not inconsistent with the provisions of the Central Sales Tax Act, 1956 and the rules made under sub-section (1) to carry out the purposes of the Act. In exercise of the powers conferred by sub-section 3,4, and 5 of Section 13 of the Central Sales Tax, 1956, the Government of Karnataka made the Central Sales Tax (Karnataka) Rules, 1957. Under rule 6(b) (ii) of th....
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....ler would be benefited as he is entitled to purchase goods by paying only concessional rate of tax of 4% as prescribed by the concerned State of purchasing dealer otherwise the purchasing dealer has to pay tax at a higher rate besides additional taxes on such sales effected within the State where selling dealer is situated. 25. The learned senior counsel for the appellant submitted that there is no suggestion anywhere that there is anything wrong with the genuineness of the transaction or any doubts as to the possession by the purchasing dealer on a certificate enabling the sellers to obtain the concessional rate of tax under Section 8 of the Act. Under such circumstances, the authorities should not have taken the strict view in rejecting the claim of the concessional rate of tax. At first sight, the argument of the learned counsel for the appellant appears to be genuine and acceptable but considering the mandatory nature of the provisions of the Act and Rules, this Court is called upon to decide the questions involved in this case. The provisions being mandatory they should have been complied with. The appellant made no attempt to comply with Rule 12(3) till after his claim was ....
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....may cover all transactions of sale, which take place in one financial year between the same two dealers. Provided also...... (2) Where a blank or duly completed form of declaration is lost, whether such loss occurs while it is in the custody of the purchasing dealer or in transit to the selling dealer, the purchasing dealer shall furnish in respect of every such form so lost an indemnity bond in Form G to the notified authority from whom the said form was obtained, for such sum as the said authority may having regard to the circumstances of the case, fix. Such indemnity bond shall be furnished by the selling dealer to the notified authority of his State if a duly completed form of declaration received by him is lost, whether such loss occurs while it is in his custody or while it is in transit to the notified authority of his State. Provided that where more than one form of declaration is lost, the purchasing dealer or the selling dealer, as the case may be, may furnish one such indemnity bond to cover all the forms of declaration so lost. (3) Where a declaration form furnished by the dealer purchasing the goods or the certificate furnished by the Government has been lost, ....