Section 3(3) of the Act nor the declarations contained in Form XVII declaration required that the petitioner must sell the manufactured goods with ... provisions of Section 3(3) of the Act and misuse of Form XVII declarations attracting the provisions of Section 23 and Section
petitioners effected purchase of chemicals, consumables and packing materials by using Form-XVII declaration and availed concessional rate of tax at 3% as provided under ... contended that the petitioners purchased chemicals and packing materials by using Form-XVII and the seller charged 3% tax on the sales. The learned counsel
purchase of chemicals, dyes and pigments against Form XVII, which are used for the process of conversion of wet blue skins into finished leather ... manufacturer of finished leather. They purchased chemicals, dyes and pigments against Form XVII to convert wet blue leather into finished leather. The dealer is allowed
quantity in fictitious names at concessional rates of sales tax in Form-XVII.
18. It is also stated that during investigation, various evidences were collected ... Commercial Tax Department that the petitioner for years together, used Form-XVII which facilitated to procure raw materials at concessional rate of 3% against
licence granted under these rules, other than a licence in Form III or Form XVII may be renewable for three calendar years where there ... licence.
(4) Every application under sub-rule (2) shall be made in Form VII, Form VIII, Form IX of Form X as the case
cent of the tax for violation of declaration in form XVII. He would highlight the fact that the Legislature has very carefully ... purchased.
9. Since the petitioner has violated the declaration in form XVII, rightly the liability is imposed on him to pay the balance
Education Cess/ Sales Tax shall be payable
extra against Form 'C' and Form XVII on FOT Ex-works/Ex-sub supplier ... Supply. The said General Conditions of Contract for Supply shall also form part
of the agreement. It is also stated that in the Contract
Form No.126. : ExPW1/7.
(vii) Form No.291. : ExPW1/8.
(viii)Form No.103. : ExPW1/9.
(ix) Form ... Form No.126. : Ex.PW1/15.
(xv) Form No.291. : Ex.PW1/16.
(xvi)Form No.103. : Ex.PW1/17.
(xvii)Form
provision for the same in the act,
in the form of section 4 (1) (b) (xvii).
Decision:
The Complaint is allowed.
In view
Clause 22(a) of the tax
audit report in Form 3CCD read with Annexure XVII thereto, the
assessee has given details of unavailed modvat credit ... basis of various figures given in
Annexure XVII to Clause 22(a) of Tax Audit Report in form No.3CD
to verify the correctness
