PRAYAS AUTOMATION PVT. LTD. Vs. STATE OF TRIPURA

JUDGEMENT

(1.) Petitioner has prayed for a direction to the respondents No.3 and 4 to issue 'C' Form for the years 2007-08 to 2010-11 so that the petitioner can avail of the concessional rate of duty on the goods supplied from outside State.

(2.) Brief facts are as under:

(3.) The case of the petitioner is that in the course of execution of the work awarded to the petitioner by respondent No.4, the petitioner had supplied materials directly to the respondent No.4. Such materials were provided from outside the State and, therefore, would invite concessional rate of duty. To enable the petitioner to claim such concessional rate of duty, the petitioner would require 'C' Form that the respondent No.4 would obtain from the respondents No.1 and 2 authorities and provide to the petitioner. According to the petitioner a total sum of Rs.40,90,581/- is blocked for the said period between 2007-08 to 2010-11 and the petitioner is unable to claim return as 'C' Form has not been issued by the respondent No.4.