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M/S Bhagwati Prasad v. C.S.T. - SALES/TRADE TAX REVISION No. 90 of 1992  RD-AH 523 (15 December 2003)
SALES TAX REVISION NO.90 OF 1992
M/s Bhagwati Prasad Raghunath Prasad, Moradabad. ....Applicant
Commissioner of Sales Tax, U.P., Lucknow. ....Opp.Party
Hon'ble Rajes Kumar, J.
This revision is directed against the order of Tribunal dated 01.10.1991 in appeal no.359 of 1986 relating to the assessment year 1976-77 under the Central Sales Tax Act.
The brief facts of the case are that in the original assessment proceeding, assessing authority allowed the benefit of concessional rate of tax on inter-state sales of Rs.82,912.96p. though Form-C in respect of such sales was not filed by applicant. Proceeding under Section 21 of the Act was initiated by assessing authority. In the proceeding under Section 21 applicant filed Form-C for the said amount which was accepted and benefit against said Form-C was allowed. However, in appeal entire order passed under Section 21 was quashed. It appears that appellate authority had made observation in appellate order that proceeding under Section 22 can be initiated for disallowing the benefit of concessional rate of tax on Rs.82,912.96p. Assessing Authority initiated proceeding under Section 22 of the Act with the view to withdraw benefit of concessional rate of tax on the amount of Rs.82,912.96p. In the proceeding under Section 22 of the Act dealer claimed that Form-C was already filed and is on record and same may be accepted and benefit be allowed. Assessing Authority had not allowed the benefit and levied the tax on the amount of Rs.82,912.96p. at higher rate. Applicant filed first appeal before Assistant Commissioner (J) Sales Tax, Moradabad, which was allowed and the order passed under Section 22 of the Act was set aside. Commissioner of Sales Tax filed appeal before Tribunal, which was allowed and the order of first appellate authority was set aside and the order passed under Section 22 of the Act was restored. Aggrieved by the order, present revision has been preferred.
Heard Sri Bharat Ji Agrawal, learned Senior Advocate and Sri U.K.Pandey, learned Standing Counsel.
No doubt, if sales was not covered by Form-C, benefit of concessional rate of tax was wrongly allowed in the original assessment proceeding, and benefit of concessional rate can be withdrawn in the proceeding under Section 22 of the Act being mistake apparent on record. However, when the proceeding under Section 22 of the Act was initiated Forms were available on record and whether they should be accepted by assessing authority and the benefit should be allowed is a question which has not been considered by Tribunal. In the circumstances, matter is remanded back to Tribunal to decide the claim of the applicant whether the benefit of Form-C which was on record at the time of initiation of proceeding under Section 22 of the Act can be allowed.
In the result, revision is allowed. Order dated 01.10.1991 is set aside and the matter is remanded back to the Tribunal to decide the appeal afresh in the light of the observation made above.
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