RAASI CEMENT LTD Vs. STATE OF A P

JUDGEMENT

(1.) THE petitioner is a company engaged in the manufacture and sale of cement. It sells cement to various dealers within and outside the State by way of inter-State sale. The company is entitled to claim concessional rate of tax if the sale of cement is outside the State through its dealers, subject to the petitioner furnishing details in C and D forms as required under the provisions of section 8 (1), (2) and (3) of the C. S. T. Act.

(2.) WHILE so for the assessment year 1989-90 the company claimed the concessional rate on the turnover of Rs. 1,46,89,788, on the ground that these sales are inter-State sales and are entitled to get concessional taxation. However the company could not produce the C and D forms for the turnover and the assessing authority rejected the claim to the extent of turnover of Rs. 1,46,80,788 by order dated September 30, 1993.

(3.) THE assessee, however, carried the matter by way of a second appeal before the Sales Tax Appellate Tribunal (for short "the Tribunal") for the uncovered amount of Rs. 59,50,644. The assessee pleaded before the Tribunal to give some more time enabling him to procure C and D forms from various purchasers so as to enable him to get tax concession. The tribunal seems to have refused to accept the plea, but, however, on the basis of the C and D forms the tribunal accepted a turnover of Rs. 27,21,210 and directed the assessing authority to verify the C and D forms and give concession to the assessee according to law.