TaxTMI 
TaxTMI 
2025 (6) TMI 1162
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....o time. The petitioner firm at the relevant year was duly registered under the Central Sales Tax Act, 1956 (hereinafter referred to as "the Act of 1956") and is represented before this Court by one the partners. 2. For the period 2013-14, the petitioner firm made supplies of caustic soda to Hindustan Paper Corporation Ltd. namely the respondent No. 4 by way of e-way transactions and raised bills on the respondent No. 4/ Company in respect of which the said company was required to issue declaration Forms "C" under the provisions of the Act of 1956. 3. It is submitted that the petitioner received an order from the Hindustan Paper Corporation Limited for supply of caustic soda. The Petitioner purchased the said item from a registered dealer outside the State of Assam and when the goods were in course of movement in inter-state trade and commerce by transfer of documents of title to the goods, supplied the same to the Hindustan Paper Corporation Limited. Such supply is a subsequent sale in course of inter-state trade and commerce. As per Section 16 (2) of the Central Sales Tax Act, 1956, subsequent sale made in course of interstate trade and commerce is exempted from the payment ....
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....duction had been suspended since October, 2015 due to fund crisis and scarcity of Fuel/Coal which has arisen due to ban imposed by National Green Tribunal in extraction and transportation of Coal in and from Meghalaya, which is the main fuel source to Cachar Paper Mill. It was further stated that due to sub-optimal production and prolonged suspension of production, fund crisis has deepened and the Hindustan Paper Corporation Limited could not clear the statutory dues to the State Sales Tax Authority. Consequently the Sales Tax Department was not issuing C-Forms to the Cachar Paper Mill since November, 2015. It was further stated in the said letter that the Hindustan Paper Corporation Limited has taken up the matter to the appropriate authority for providing fund and once fund is received, the Corporation shall clear the Government dues and 'C' Form will be collected will thereafter be issued to the Petitioner. 8. It is submitted that since the Hindustan Paper Corporation Limited did not issue the 'C' Form and the assessment proceedings were taken up by the Assessing Authority, the Petitioner vide letter dated 05.08.2017 informed the Superintendent of Taxes that the Hindustan Pap....
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.... dated 26.08.2020 in I.A. No. 3150/2020 directed the liquidator to convene a meeting of committee of stakeholders and place the scheme for its consideration and also directed the liquidator to file the status report \containing the outcome of the meeting. The meeting of the Stakeholder Consultation Committee was held on 02.09.2020 in which meeting the proposal/scheme submitted by MCL was not found to be feasible by the financial creditors, employees/workmen and the operational creditors. The Government of Assam also submitted two letters seeking one month time as the State Government was making efforts with the Central Government for revival of closed mills and another letter dated 29.01.2020 seeking additional time to work out details of its proposal. 11. It is submitted that the National Company Law Tribunal vide order dated 26.04.2021 directed the liquidator to follow the decision of the NCLAT in Company Appeal (AT) Insolvency No. 585/2019 to sell the corporate debtor as going concern. The two units of the Respondent Corporation, namely, Nagaon Paper Mill and Cachar Paper Mill were non-operational since March 2017 and October, 2015 respectively. Accordingly the liquidator too....
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....f Rs. 2,73,120/- on account of tax, interest and penalty. The said Order of Assessment is subject-matter of challenge in W.P(C) No. 6111/2022. The C-Forms were also not received for the assessment year 2015-16 and as the Orders of Assessment were getting barred by limitation, the Superintendent of Taxes, Guwahati, Unit-C completed the assessment of the petitioner company for the period 2015-16 and vide order of assessment dated 08.05.2019 imposed an amount of Rs. 36,58,393/- on account of tax, interest and penalty. The said Order of Assessment is subject-matter of challenge in W.P(C) No. 6112/2022. The C-Forms were also not received for the assessment year 2016-17 and as the Order of Assessment were getting barred by limitation, the Superintendent of Taxes, Guwahati, Unit-C completed the assessment of the petitioner company for the period 2016-17 and vide order of assessment dated 08.05.2019 imposed an amount of Rs. 1,10,94,281/- on account of tax, interest and penalty. The said Order of Assessment is subject matter of challenge in W.P.(C) No. 6113/2022. 15. All these writ petitions having been filed by the same petitioner but in respect of the transactions covered by differe....
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....d by the Hindustan Paper Corporation Limited and that the said Corporation having been taken over by the State of Assam pursuant to orders passed by the NCLT/NCLAT during the insolvency proceedings, the Taxation Department of the State of Assam is liable to be directed to exempt the Petitioner, by issuing an appropriate Notification under Section 8 (5) of the Central Sales Tax Act, 1956, from the liability of submission of the 'C' Forms in respect of the transaction of sales made to the Hindustan Paper Corporation Limited in respect of which the Hindustan Paper Corporation Limited could not supply the 'C' Forms. 19. It is further submitted that on the one hand the Petitioner had not received the sales consideration in respect of the supply of goods made to the Hindustan Paper Corporation Limited and on the other hand, the sales made to the Hindustan Paper Corporation Limited has been treated to be sales made to unregistered dealers and tax have been imposed at the rate as applicable to the unregistered dealers and interest also levied on the same. It is submitted that as per the provisions of the Central Sales Tax Act, 1956, a dealer can avail the concessional rate of tax for su....
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....poration. 21. Referring to the Central Sales Tax Act, 1956, the learned Senior counsel submits that the Notification under Section 8 (5) of the Central Sales Tax Act, 1956 is to be issued in public interest and in the present case, public interest will be better served if the said Notification is issued inasmuch as on the one hand the Petitioner had not received the sale consideration for the sale of the products to the Respondent Corporation including the concessional rate of tax charged by it and on the other hand the Petitioner has been made liable to pay huge amount of tax calculated to the rate applicable to the un-registered dealers for no fault of the Petitioner inasmuch as the Respondent Corporation expressed not to supply the 'C' Forms and sought for some time as the said 'C' Forms were not supplied to the Respondent Corporation by the Taxation Department for the non- payment of dues by the Respondent Corporation. Under such circumstances, the State of Assam, who is the owner of the Respondent Corporation now is liable to be directed by the Court to take necessary steps for granting exemption to the petitioner from furnishing of the 'C' Forms in respect of the sales mad....
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....iling affidavit in opposition disputing the claims made by the petitioner. 26. It is submitted by the respondents that the reference to Section 8 (2) (A) and Section 8 (2) (B) in the writ petitions are misplaced as the same has already been omitted from the statute and has no relevance in respect of the facts of this case. It is submitted that reference to Sections omitted from the statute are nothing but an attempt to mislead the Court. The respondents dispute the case projected by the petitioner and further dispute the contention of the petitioner that the transaction of sale was covered under the provisions of Section 6 (2). It is stated that the petitioner had admitted that it had received order for supply of caustic soda from the Hindustan Paper Corporation and thereafter it had purchased the said item from the registered dealer outside the State and when the goods were in the course of movement in the inter-State Trade and Commerce, by transfer of document title to the goods, the same were supplied to Hindustan Paper Corporation and therefore this transaction cannot be said to be covered under Section 6 (2). Referring to Section 6 (2), it is submitted by the respondents th....
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....orporation for collection of the pending 'C' forms. He has referred to the enclosures in the writ petition in support of his contentions that the letter and E- mails have already been issued to the corporation and the Corporation in turn had assured for furnishing the 'C' Forms as early as possible. It is submitted that only through the communication dated 14.06.2017 issued by the Hindustan Paper Corporation that the petitioner came to be aware about the non-payment of taxes by the Corporation resulting in non-issuance of 'C' forms by the Department to the Corporation and in turn the same could not be supplied to the petitioner. This information was not known to the petitioner prior to the communication dated 14.06.2017. It is further submitted that the assessments for the Financial Year 2013-14, 2014-15, 2015-16 and 2016-17 were completed almost after five years. There was no pre-assessment communication or reminder issued by the Tax Department for submission of pending 'C' forms. As such, the department also appeared to have been sitting over the matter. It is further submitted that as on date the assets and liabilities of the respondent No. 4 Corporation have already been taken ....
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....esponse to an E-mail dated 05.06.2017 issued by the writ petitioner, it was informed that the Corporation was in extreme financial crisis for the last few years and that the mill production has been suspended since October, 2015 due to fund crisis and scarcity of fuel/coal which had arisen due to ban imposed by the National Green Tribunal in extraction and transportation of coal in and from Meghalaya, which was the main source of fuel to the paper mill. Since Form 'C' could not be submitted by the petitioner in support of the sales stated to have been made, the assessment proceedings were initiated by the authorities concerned and the benefit claimed by the petitioner stood rejected by the impugned order passed for the respective assessment years. 32. In order to appreciate the submissions made before this Court, it will be necessary to refer to the provisions of the Act. 33. Section 3 of the Central Sales Tax Act, 1956 provides for levy of taxes when sale and purchase takes place in the course of inter- state trade and commerce. Section 3 of the CST Act, 1956 formulates the principles for determining when sale and purchase of goods is said to take place in course of intersta....
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....d taken place inside that State.] [(2) Notwithstanding anything contained in sub-section (1) or sub- section (1A), where a sale of any goods in the course of inter-State trade or commerce has either occasioned the movement of such goods from one State to another or has been effected by a transfer of documents of title to such goods during their movement from one State to another, any subsequent sale during such movement effected by a transfer of documents of title to such goods to a registered dealer, if the goods are of the description referred to in sub-section (3) of section 8, shall be exempt from tax under this Act: Provided that no such subsequent sale shall be exempt from tax under this sub-section unless the dealer effecting the sale furnishes to the prescribed authority in the prescribed manner and within the prescribed time or within such further time as that authority may, for sufficient cause, permit,- (a) a certificate duly filled and signed by the registered dealer from whom the goods were purchased containing the prescribed particulars in a prescribed form obtained from the prescribed authority; and (b) if the subsequent sale is ma....
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....principal, as the case may be, and not by reason of sale, the burden of proving that the movement of those goods was so occasioned shall be on that dealer and for this purpose he may furnish to the assessing authority, within the prescribed time or within such further time as that authority may, for sufficient cause, permit, a declaration, duly filled and signed by the principal officer of the other place of business, or his agent or principal, as the case may be, containing the prescribed particulars in the prescribed form obtained from the prescribed authority, along with the evidence of despatch of such goods 1 [and if the dealer fails to furnish such declaration, then, the movement of such goods shall be deemed for all purposes of this Act to have been occasioned as a result of sale]. (2) If the assessing authority is satisfied after making such inquiry as he may deem necessary that the particulars contained in the declaration furnished by a dealer under sub-section (1) are true he may, at the time of, or at any time before. the assessment of the tax payable by the dealer under this Act, make an order to that effect and thereupon the movement of goods to which the decl....
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....ertificate of registration referred to in clause (b) or for the packing of any containers or other materials specified in the Certificate of Registration referred to in clause (c). (4) 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 obtained from the prescribed authority. Provided that the declaration is furnished within the prescribed time or within such further time as that authority may, for sufficient cause, permit. 5) Notwithstanding anything contained in this section, the State Government may [on the fulfillment of the requirements laid down in sub- section (4) by the dealer] if it is satisfied that it is necessary so to do in the public interest, by notification in the Official Gazette and subject to such conditions as may be specified therein direct,- (a) that no tax under this Act shall be payable by any dealer having his place of busi....
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....ent of goods, occasioned as a result of a sale from one place to another within one and the same State but nevertheless, for actual transport, the goods have necessarily to pass through another State, it cannot result in a sale in the course of inter-State trade or commerce. This remains an out and out intra- State sale governed by the local sales tax law of the State concerned. But where movement of the goods, occasioned as a result of the sale, takes place from one State to another, not only has the original sale taken place in the course of inter- State trade or commerce but also every connected transaction shall be deemed to be in the course of inter-State trade or commerce if it is effected by transfer of the railway receipt or other document of title to the goods at a time after the goods have been delivered to the common carrier or other bailee for transmission and before the same are taken delivery of, from such common carrier or other bailee. It may be noted that while section 3(a) concerns a sale effected before actual despatch of the goods, section 3(b) applies to a sale effected after such despatch but before actual delivery of the goods. 37. Therefore as discussed a....
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.... are to be taxed at the State-rate; (Sec. 8(2A)]. (c) sales of declared goods which are not covered by section 8 (1) [i.e. which are not made to Government or are made to registered dealer in whose certificate of registration they have not been specified] are to be taxed at twice the rate applicable to such goods in the relevant State; [Sec. 8 (2) (a)] (d) sales to (i) Government when supported by "D" Form certificates or (ii) to registered dealer other than Government, in whose certificate of registration the same have been specified and who furnish the prescribed Form C' Declarations are to be taxed at four per cent; [Sec. 8 (1)] (e) sales, other than the above, when the State rate is equal to or less than 10 percent are to be taxed at 10 per cent; [Sec. 8 (2) (b)] and (f) sales, other than the above, when the State-rate is higher than 10 per cent are to be taxed at the higher State- tax rate; [Sec. 8 (2) (b)] The concessional rate of 4% is provided for (when the goods sold are taxable under the State sales tax law at a rate of 4% or more than 4 %) on inter-state sales made to (i) the Government; or (ii) a registe....
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....ncessional rate. 41. Under section 8 (4) of the Central Sales Tax Act, 1956, a dealer would be entitled to pay tax at the rate fixed under the Central Act in respect of an inter-state sale, only upon furnishing to the prescribed authority in the prescribed manner a declaration duly filed and signed by the dealer to whom the goods are sold after obtaining the prescribed form from the prescribed authority. Rule 12(1) of the Central Sales Tax (Registration and Turnover) Rules, 1957, lays down that the declaration and certificate referred to in section 8 (4) shall be in Forms C and D. Therefore, to get the benefit of reduced rate of tax under the Central Act, a dealer has, to furnish a C Form duly filled and signed by the dealer to whom the goods are sold. 42. Upon due examination of the provisions as extracted above what is seen is that there is a power on the State Government to issue a Notification exempting the 'C' Forms or 'D' Forms as the case may be in public interest where the State Government feels that such a notification is required. The writ petitioner claims that such exemption is called for in the facts of the present case as there is no dispute that the sale has be....
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....y vide No. Tax/4(31)/CST/2012/113 dated 25.07.2012 value amounting Rs. 3467294.00. And hence the said sales taken as sales to unregistered dealer with 14.5% tax elements. The other manual "C" forms could not be verified in system and hence the process of cross verification is taken with Ex-State through Apex office. The TIN & CST No. of the said dealer verified in TINSXYS and found in active. The e-declaration is found in order. On scrutiny of monthly returns, it appears that the dealer made inter-state sales during this period as per returns amounting Rs. 12140393.00 and out of its only Rs. 4093069.00 covers by required valid Form "C". Hence balance amounts Rs. 8047324.00 taken as sales to Lin-registered dealer. The sales figure in the monthly returns tally with books of accounts. The dealer made E-1 transactions purchase amounting Rs. 58596987.00 against 11 Nos. E-1 form and sold to HPC, Nagaon, submitted 08 Nos. Form "C" amounting Rs. 74248275.00. The balance amounts Rs. 1065510.00 count as sales to others. The dealer sold goods to registered dealer inclusive of 2%, 5%, 13.5% & 14.5% tax elements and hence per centum is allowed US 8A(1)(a) of CST Act'56. In abs....
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.... sales made to the respondent No. 4 is concerned, purchases made under E-1 were found to be amounting to Rs. 5,85,96,987/- against 11 Nos E-1 form and sold to HPC, Nagaon and for which 08 Nos of 'C' Forms amounting to Rs. 74248275/- were submitted. As the balance amounts were not found to be covered by the 'C' Forms although the reduced rate of taxation was claimed by the petitioner, these claims were rejected and by the assessment order, a demand including penalty and interest was imposed on the petitioner. 45. The benefit under Section 6 (2) of the Act as sought to be claimed by the petitioner will accrue to a seller only when the dealer selling the goods furnishes to the prescribed authority in the prescribed manner, declaration duly filled and signed by the registered dealer to whom the goods are sold. This form is described under Rule 12 of the CST Rules of 1957 to be Form 'C'. The format in which the 'C' Forms are to be issued by the purchaser and submitted to the prescribed authority are also appended to the Rules of 1957. The Form 'C' is to be submitted in triplicate. These 'C' Forms are to be procured from the prescribed authority by the dealer who purchases the goods i....
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.... The petitioner has also claimed that the financial status of the respondent No. 4 was not known to the petitioner at the time of the supply of the caustic soda as requisitioned by the respondent No. 4 or that the corporation has gone into liquidation. Under such circumstances, the question now that is before the Court is whether the failure on the part of the purchaser/dealer to furnish adequate 'C' Forms will deprive the seller, the benefits available under the statue. As have been discussed above, it is seen that the failure to furnish 'C' Forms by the petitioner in support of the sales claimed to have been made by the petitioner cannot be attributed to the petitioner. The communication of the respondent No. 4 enclosed to the writ petition as well as the contention of the petitioner reveals that the 'C' Forms were not duly supplied by the respondent No. 4 to cover the sales made by the writ petitioner to the respondent No. 4. This position is also not disputed by the respondents. This leads to a very peculiar situation whereby the petitioner is being deprived of the benefits prescribed under the provisions of the Act of 1956 without any fault that can be attributed to it. The 'C....
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....e respondent authorities dispute that the sale was not effected by the petitioner as claimed under Section 6 (2) of the Act of 1956. The fact remains that there is no dispute that the sales were made pursuant to the goods being procured from a dealer outside the State of Assam and for which the prescribed Forms namely Form E-1 was duly furnished. What steps were taken by the respondent authorities to verify the claims of the petitioner that the goods were procured during the course of inter-State Trade and Commerce is not seen from the pleadings available before the Court. Consequently it has to be accepted that the claim of the petitioner that the goods were procured in the course of inter-State Trade and Commerce from a dealer outside the State of Assam is accepted by the respondents. Therefore, the objections raised by the respondents that it is not a sale under Section 6 (2) cannot be accepted. 49. Under the provisions of the CST Act, 1956, it is seen that although the purposive intent of the Statute is to impose Sales Tax on the transactions prescribed on such rates as applicable, yet at the same time there is a clear legislative intent discernable that where benefits accru....
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....er-State trade or commerce or whether such sale was purely an intra-State transaction. The name given to a transaction by the parties concerned does not decide the nature of the transaction. In order to make a transaction taxable under the CST Act, 1956, the transaction must be a "sale" as defined in Section 2(g) taking place in the course of inter-State trade or commerce in any of the manner provided for in clause (a) or clause (b) of Section 3. Where a sale is covered under Section 3. Under Section 6(3) any subsequent sales made in the state can also be considered to be a continuation of the sale under Section 3 and in which event there will be no tax on this subsequent sale under the CST so as to avoid cascading effect. This therefore means that the subsequent sale (within the state) is to be considered to be a continuation of the first sale (purchased by the dealer making the subsequent sales) which was in the course of interstate trade & commerce. The subsequent sale is therefore also out of the purview of State Sales Tax. Once it is established that the subsequent sale is also a sale under section 3 the benefit under section 6 (2) will be available to the dealer subject to fu....
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....refore, the question which is required to be answered by the Court is whether in order for a sale to be covered under Section 6 (2) of the Act what are the parameters required to be fulfilled. A careful perusal of Section 6 (2) reveals that it begins with a non-obstantive clause that notwithstanding the provisions of Sub-Section 1 or Sub-Section 1(A) of Section 6 where a sale of any goods in the course of inter-State Trade or Commerce has either occasioned the movement of goods from one State to another or has been effected by transfer of the documents of title to such goods during the movement from one State to another, any subsequent sale during such movement effected by transfer of documents of title to such goods to a registered dealer, if the goods are of the description referred to in Sub-section 3 of Section 8, shall be exempt from tax under the said Act. Sub-section 3 of Section 8 specifies the classification of goods or classes of goods which are to be considered for liable for payment of tax under Section 8 (1) of the said Act. In other words, in order for any transaction to be covered under Section 6 (2) it must satisfy the following:- (a) It must be a sale of g....
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....ich were sold within the State were procured from outside the State and are supported by the prescribed forms namely Form E-1. Ordinarily, the tax to be imposed under the Act of 1956 are only in respect of those sales which are made in the course of inter-State Trade or Commerce whereas the sales made within the State are covered by the respective State legislation namely Assam General Sales Tax Act as it then was prior to the same being repealed under the Assam VAT Act and now the Goods and Service Tax Act, 2017. Therefore, the contention raised by the respondents that the claim of the petitioner to be covered under the benefit of Section 6 (2) is not available as the petitioner had already accepted the contract to deliver goods to respondent No. 4 and therefore it was not the case of sales which was made by affecting transfer of documents of title of the concerned goods during their movement from outside the State and into the State of Assam cannot be accepted. This argument is fallacious as Section 6 (2) covers sales made in the course of inter-State Trade and Commerce which are occasioned by movement of goods from outside the State into the State of Assam as well as sales by ef....
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.... the petitioner under Section 6 (2) cannot be curtailed in the peculiar facts and circumstances of the case, merely because the 'C' Forms were not furnished by the petitioner and which was a result of non-issuance of valid 'C' Forms by the respondent department to the respondent No. 4 because of outstanding tax liabilities on the part of respondent No. 4. This fact is also not clearly disputed by the assessing officer or by the respondents. Under such circumstances, it has to be held that where a benefit is found to accrue to a petitioner under the provisions of the statute, the same cannot be curtailed when the basis of making the claim is not called into in question or is in dispute. 57. As have been discussed above, there is no dispute raised by the respondent authorities that the goods which were ultimately supplied to the respondent No. 4 did not occasion movement from outside the State. Neither the assessing officer nor the respondents in their affidavits filed raised any dispute that the goods supplied by the petitioner to the respondent No. 4 were never procured from outside the State. Although the assessing officer did not raise any such dispute but the respondents in t....
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....mmerce will be in the domain of the Union of India but it is to be collected by the Department of sales tax or finance as the case may be of that State within whose territorial jurisdiction, such inter-State Trade and Commerce in respect of those particular goods are effected. The power of the State to impose its State taxes is only restricted to those sales which are strictly within the territory of that State and which are excluded from the purview of Section 3 of the CST Act, 1956. In the facts of the present proceedings, there is no finding by the assessing officer that the subsequent sales made to the respondent No. 4 were intra State Sales effected within the State of Assam and were therefore outside the purview of the Act of 1956. However, the only ground for denial of the benefit of the exemption available under Section 6 (2) of the Act of 1956 is that in the absence of valid 'C' Forms required to be furnished by the petitioner. Therefore, what is clear is that the State respondents are not considering the subsequent sales made to respondent No. 4 to be a sale under the State Sales Tax laws. It is also not disputing the claim of the petitioner that the goods which were sold....
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....the respondents in their affidavit. Needless to say that an assessment order passed by competent Officer of the Department cannot be improved by subsequent affidavits filed by the State. The findings of the assessing officer has to be accepted and understood from a mere reading of the assessment order which is under challenge in the present proceedings. A reference in this case may be made to the celebrated Judgment of the Apex Court rendered in Mohinder Singh Gill & Anr. Vs. The Chief Election Commissioner, New Delhi reported in (1978) 1 SCC 405 that where it was held that "Orders are not like old wine becoming better as they grow older". 60. Coming to the Judgments pressed into service on behalf of the petitioner, in M/S Radiant Manufacturers Pvt Ltd. Vs. The Deputy Commissioner of Taxes (Appeals) Guwahati in case No. 40 STA/2013 & 41 STA/2013 in a appeal preferred by the assessee against the assessment order where assessing officer declined to grant the benefit or inter-State sales made which were not supported by 'C' Forms. The Board of Revenue disagreeing with the findings of the assessing officer declining to accept such portion of sales to be inter-State sales and accordi....