BUSINESS PROCESS OUTSOURCING INDIA PRIVATE LIMITED Vs. AUTHORITY FOR CLARIFICATION AND ADVANCE RULINGS

JUDGEMENT

(1.) THE appellant filed an application before respondent, that is the Authority for Clarification and advance Ruling, constituted under Section 4 of the Karnataka Sales Tax Act, 1957 ('kst Act' for short) seeking advance ruling on the following: "whether concessional tax rate of 4% against 'c' form can be availed under Section 8 (1) read with Section 8 (3) (b) of the Central Sales Tax Act, 1956 or NIL tax rate in case of "sale IN transit" as the case may be for the interstate purchase of Plant and Machinery', i. e', Air conditioners, Workstations with seating, computers, printers, computer peripherals, scanners by a company engaged in the business of process and delivery of various business processes of client organisations.

(2.) THE said Authority considered the application passed an order dated 7-7-2003 under Section 4 of the KST Act holding that the appellant cannot effect purchases on the strength of 'c' forms, as appellant is not engaged in sale of goods but is engaged in providing services. That order is challenged in this appeal under Section 24 (1) of the KST Act.

(3.) THE respondent has filed a statement submitting that on examination of the matter, it is found that it did not have any jurisdiction to give an advance ruling on the question. The appeal therefore gives rise to the following important and substantial question of law: "whether the Authority for clarification and Advance Ruling, constituted under Section 4 of the karnataka Sales Tax Act, 1957, has jurisdiction to give clarification/advance Ruling in regard to matters arising under Central Sales Tax Act, 1956. "