TaxTMI 
TaxTMI 
2022 (11) TMI 687
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....aged in the business of milling and trading in different kinds of dals and pulses. Dals and pulses are procured by the petitioner from the open market both in the State of Telangana and from outside the State of Telangana. 4. According to the petitioner, it exports dals and pulses to the purchasers in various States such as Maharashtra, Karnataka, Tamil Nadu, Orissa, Kerala, etc. In those States, there is no Value Added Tax (VAT) on dals and pulses. In the course of such transactions, petitioner procures invoices, waybills and clearances from the Agricultural Market Committee and thereafter transports the same to the suppliers. In the course of inter-State trade, dals and pulses are also subjected to various checks at the state borders. Upon thorough scrutiny, goods are cleared for onward transit. Thereafter, goods are delivered to the purchasers. 5. For such inter-State transactions on dals and pulses, VAT is levied at the rate of 2% as against 5%, but for availing the said benefit purchasers in the supply State are required to issue C-Forms to the seller i.e., to the petitioner. Since VAT on dals and pulses is 'NIL' in those States, purchasers therein are not registered with th....
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.... that a grievance committee was constituted by the 1st respondent to look into the grievance expressed by the petitioner and others. As per the recommendation of the grievance committee, Government of Telangana in the Revenue (CT.II) Department issued Memo dated 4.4.2016 ordering that central sales tax for the period from 1.1.2009 to 31.3.2015 would be waived of in case of excess demand raised over and above the scheduled rate in the absence of C-Forms in respect of inter-State sale of dals and pulses, subject to production of relevant documents as proof. 11. Petitioner and others had availed the benefit of the above G.O.Ms.No.294 and G.O.Ms.No.347 as well as Memos dated 13.7.2011 and 4.4.2016. 12. With effect from 1.7.2017 the earlier indirect tax regime got subsumed in the new Goods and Services Tax (GST) regime. Central Goods and Services Tax Act, 2017 and the relevant acts were enacted in this regard. 13. In the above scenario, petitioner and others submitted representations to the 3rd respondent on 18.6.2019 for exemption from filing C-Forms and for continuing the earlier procedure of submitting other documents in lieu of C-Forms as proof of inter-State sale for exempting l....
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....as the jurisdictional assessing authority completed the assessments of the petitioner for the periods 2015-16 and 2016-17 on 11.3.2019 and 31.3.2021 respectively confirming the turnovers proposed in the show-cause notice under Section 8(2) of the CST Act. Thereafter, demand notices were issued to the petitioner. However, the same has not been paid. 20. Answering respondent has further contended that if petitioner is aggrieved by the assessments finalized for the periods 2015-16 and 2016-17, petitioner has got an adequate and efficacious alternative remedy by way of appeal under Section 31 of the VAT Act read with Section 9(2) of the CST Act. Instead of availing the alternative remedy as provided under the statute, the petitioner has filed the present writ petition before this Court. But importantly the writ petition came to be filed after expiry of the limitation period for filing appeal. Therefore, the writ petition is not maintainable and it should be dismissed. 21. Petitioner has asserted that as per Sections 8 (1) and 8 (4) of CST Act and Rule 12 of Central Sales Tax (Registration and Turnover) Rules, 1957, levy of concessional rate of tax at 2% on the sale of goods to regist....
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.... lower. Sub-section (2) says that the tax payable by any dealer on his turnover or any part thereof relates to the sale of goods in the course of inter-State trade or commerce not falling within sub-section (1), shall be at the rate applicable to the sale or purchase of such goods inside the appropriate State under the sales tax law of that State. Sub-section (4) of Section 8 stipulates that the provisions of sub-section (1) shall not apply to any sale in the course of inter-State trade or commerce unless the dealer selling the goods furnishes to the prescribed authority in the prescribed manner a declaration duly filled and signed by the registered dealer to whom the goods are sold containing the prescribed particulars in a prescribed form. 26. Rule 12 (1) of the Central Sales Tax (Registration and Turnover) Rules, 1957 (briefly, 'the Rules', hereinafter) provides that the declaration and the certificate referred to in sub-section (4) of section 8 shall be in Forms C and D respectively. The format of Form-C i.e., Form of Declaration is appended to the Rules. 27. As per the above, it is evident that if a dealer seeks to avail concessional rate i.e., 2% of the tax on his turnover ....