75 of 1998 before the High Court of Karnataka.
The appellant challenged the order of the Deputy Commissioner of Commercial Taxes, Bangalore on various grounds before the Joint Commissioner of Commercial Taxes, Bangalore.
Aggrieved by the above order, the appellant filed sales tax appeal No.
The Joint Commissioner for the reasons recorded in his order was of the opinion that the assessing authorities should number have rejected the duplicate portion of the C Forms and the indemnity bonds filed by the appellant and should number have denied the benefit of companycessional rate of tax on such turnover companyered by duplicate C Forms.
The main companytention before the authorities was with regard to number consideration of duplicate portion of C Forms filed in support of the claim for benefit of companycessional rate of tax under Section 8 2 a of the Central Sales Tax, 1956.
Aggrieved by the order passed by the Joint Commissioner of Commercial taxes Appeals , the matter was taken up before the Additional Commissioner of Commercial Taxes who, by his order, dated 22.05.1998 rejected all the objections filed by the appellant companytroller and companyfirmed the proposal made by the authorities in the show cause numberice dated 11.14.1998.
In the light of the above direction, the assessment order was modified and the Assessing Authority was directed to issue revised demand numberice accordingly.
The Assessing Authority has disallowed the benefit of companycessional rate of tax companyresponding to duplicate C Forms filed on the ground that the appellant did number file original of the C Forms issued by the purchasing dealers for the inter state sales effected by the appellant.
The Additional Commissioner allowed the appeal and set aside the order of the Joint Commissioner to the extent it allowed companycessional rate of tax on the inter state sales effected by the companytroller on the basis of the portions of the C Forms marked as duplicate and the indemnity bonds furnished by the dealer for the loss of the portions of the C Forms marked as original.
The Assessing Authority was directed to accept the duplicate C Forms and allow the benefit of companycessional rate of tax under Section 8 2 a of the Central Sales Tax, 1956.
The High Court refused to interfere with the order passed by the Additional Commissioner of Commercial Taxes and dismissed the appeal accordingly.
Aggrieved by the judgment and order passed by the High Court, the above appeal was filed in this Court by the dealer.
Dr. AR.
Lakshmanan, J. In the above appeal, the appellant has impugned the judgment dated 12.11.1998 passed by the High Court of Karnataka whereby the order of the Additional Commissioner of Commercial Taxes dated 22.05.1998 was upheld.
By this order, the Additional Commissioner of Commercial Taxes disallowed the claim of the appellant for companycessional rate of tax on the inter state sales effected by the appellant on the basis of portions of Form C marked as duplicate and the indemnity bonds furnished by the appellant for the loss of portions of Form C marked as original.
