TaxTMI 
TaxTMI 
TaxTMI 
2025 (10) TMI 874
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.... "(i) Whether on the facts and circumstances of the case the Tribunal was correct to hold that subsequent sale of coal of Rs. 2,04,09,872/-, made to Carsa Coal Pvt. Ltd. Kushmi U.P., by making endorsement of railway bilty no.412004693 dated 22.05.2015, from Assam to Kushmi Gorakhpur (U.P.) during the movement of goods from one state to another and preceded by prior interstate sale, is not exempt from tax u/s 6(2) of Central Sales Tax Act, especially when form-C, Form XXXVIII, Form E-1 and return in from 24 of May 2015, of CARSA were submitted before assessing officer. (ii) Whether the Tribunal was correct to hold that the transaction was intrastate sale between North Eastern Coal Field Margherita Assam and M/s Mahalaxmi Mining Pvt. Ltd. Gwauhati, whereas in Bill No.NEC/15- 15/00647 dated 22.05.2015, issued by North Eastern Coal Fields to the applicant itself demonstrate the place of destination mentioned was Mahalaxmi Mining Pvt. Ltd. Kushumi (KHM) U.P., proving the first sale from Assam to U.P. after charging 2% CST amounting to Rs. 3,95,199.94 against form C issued by applicant to applicant and in railway bilty Coal India Ltd. is shown as consigner of Coal." 5. Learn....
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.... Pvt. Ltd. Gorakhpur was terminated before any endorsement of transfer of title. He further submits that the authority has not disputed that the sale has been made by transfer of document but without any basis has come to the conclusion that all requisite forms i.e. Form C and Form E-I, Form 38 of the purchasing dealer have been filed in order to cover the illegal transaction. 7. He further submits that Rule 12 of Central Sales Tax (Registration and Turnover ) Rules, 1957, specifically prescribes Form C and D as referred in sub section 4 of section 8 and once the said forms have been issued, no liability can legally be fasten upon the revisionist. 8. In support of his submission, learned Senior Counsel has relied upon the judgment of Supreme Court in the case of A & G Projectes and Technologies Limited Vs. State of Karnataka (2009) 2 Supreme Court Cases 326 and judgment of Kerala High Court in the case of P.A. George and Company Vs. Assistant Commissioner of Sales Tax (Assessment) I, Special Circle, Alappuzha and others, decided on 10.2.1998. 9. Per contra, learned ACSC supports the impugned order and submits that the revisionist is having registration at Assam and on the ....
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....entioned of the registered dealer at Assam. The tax invoice itself shows that sale was concluded at Assam itself and thereafter the revisionist has been shown as consignee and RR was also prepared and shown accordingly. 13. On perusal of Form C issued by CARSA Coal Pvt. Ltd. and the revisionist, no detail whatsoever has been filled, only the parties' name were mentioned. Further Form E-I shows that the purchasing dealer have been shown registered at Guwahati, Assam and consign to the revisionist at UP. Once these facts clearly depicts that sale was made to Guwahati, Assam's registered dealer and thereafter the goods were sent by Guwahati, Assam's registered dealer to UP registered dealer, it cannot be said by any stretch of imagination that the goods were sold as contemplated under Section 3 (b) of the Act. At the best, the same can be said as stock transfer to its UP branch. 14. For better appreciation of facts, it is pertinent to quote here the relevant Sections as well as Rule:- Central Sales Tax Act, 1956:- Section 3. When is a sale or purchase of goods said to take place in the course of inter- State trade or commerce -A Sale or purchase of goods shall ....
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....goods is, under the sales tax law of the appropriate State exempt from tax generally or is subject to tax generally at a rate which is lower than three percent, or such reduced rate as may be notified by the Central Government, by notification in the Official Gazette, under sub-section (1) of section 8 (whether called a tax or fee or by any ether name); and (b) the dealer effecting such subsequent sale proves to the satisfaction of the authority referred to in the preceding proviso that such sale is of the nature referred to in this sub- section.] Section 8. Rates of tax on sales in the course of inter-State trade or commerce.- (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 suf....