PARAM ENTERPRISES PVT. LTD. Vs. STATE OF BIHAR

JUDGEMENT

(1.) The petitioner, who was registered under the Bihar Value Added Tax Act, is concerned with the purchases made Inter-State in the assessment year 2016-17 covered under the Central Sales Tax Act, 1956. The petitioner had intended to purchase certain goods from Karnataka, but though the name of the company was same, in the C-Form delivered to the purchaser, the company location was shown to be at Maharastra. This was just a clerical error and the petitioner seeks correction of the same. The petitioner has also impleaded the Assistant Commissioner of Commercial Taxes, Bangalore, Karnataka, who is the Assessing Officer of the supplier of the petitioner.

(2.) The petitioner has filed the above writ petition since huge liability has been cast on the supplier, treating the Inter-State Sales as Intra-State Sales; declining acceptance of the C-Form issued in the name of a company at Maharashtra.

(3.) Admittedly, the purchase was made from Karnataka, which is evident from Annexure-4, the e-way bill. The purchase was made from one Siemens Rail Automation Pvt. Ltd., Karnataka by the petitioner herein and the total value came to Rs.2,97,93,690.00. The petitioner had down loaded a Form-C for the identical amount, which is produced at Annexure-5. However, the C-Form was issued to one Siemens Ltd. Maharastra, which is said to be a bona fide mistake.