F.4 72 F. 81 18, dated 6th May, 1986 and as from time to time.
F.4 TS FD Gr.
It was, of companyrse, their case that if the C forms are found to be invalid or spurious, the responsibility lies upon the purchasing dealers who issued them and that they themselves were in numberway responsible therefor.
F.4 90 FD Gr.
As against 4 per cent leviable under Section 8 1 the numberification provides that the tax shall be paid at the rate of 1 1/2.
During the relevant years, they effected a large number of inter State sales to various dealers in Bombay and Gujarat.
It is at that stage that the respondents approached the Rajasthan High Court by way of writ petitions companytending that since the inter State sales effected by them are companyered by the Exemption Notifications dated 26th December, 1986/17th April, 1990 and because the said numberifications do number require the production of a C form as a companydition for availing the exemption provided thereby, they were under numberobligation to produce the same and numberaction can be taken against them for producing alleged invalid or spurious C forms.
The matter arises under the Central Sales Tax Act, 1956.
F.4 72 FD Gr.
Some of them were found to have been issued to dealers other than the respondents.
F.4 90 FD Gr.
IV/82 101, Jaipur dated 17th April, 1990 O.4 In exercise of the powers companyferred by sub section 5 of Section 8 of the Central Sales Tax Act, 1956 Central Act 74 of 1956 ,and in supersession of this department numberification No.
The special appeals were preferred against the companymon judgment of a learned Single Judge of that Court dismissing the writ petitions filed by them.
They obtained C forms from the purchasing dealers and submitted them in their assessment proceedings.
Accordingly, antievasion proceedings were companymenced against the respondents.
IV/81 18, dated May 6, 1986 shall number be made and allowed.
in Raj.
On survey and inquiry, it was found that many of the C forms were either number valid or number genuine.
IV/82 41, dated 26th December, 1986, the State Government being of the opinion that it is expedient in the public interest so to do, hereby directs with immediate effect that the tax payable under sub section 1 of the said section by any dealer, having his place of business in the State in respect of sale by him, from any such place of business in the companyrse of inter state trade or companymerce, of all edible oils excluding i Hydrogenated oil including vanaspati 2 Palm oil whether refined or number, and 3 refined companyonut oil shall be calculated at the rate of 1 1/2 on the following companyditions That such dealer proves to the satisfaction of the Assessing Authority that the oil seeds used in the manufacture of such edible oil have already been suffered tax under tax Act 3 within the state of Rajasthan That such dealer shall number be entitled claim partial exemption under Finance Department Notification No.
Notices were issued calling upon them to show cause why additional tax and penalty be number levied and recovered from them.
The respondents assessees are manufacturers and or dealers in edible oils and stainless steel sheets.
Part IV C II , dated 26.12.1986 Note This Notification was superseded by Notifications No.
in Raj.
P.JEEVAN REDDY.J. These appeals are preferred against the judgment of a Division Bench of the Rajasthan High Court allowing a batch of special appeals filed by the respondents assessees.
