Decided on March 22,2021

Prayas Automation Pvt. Ltd. Appellant


AKIL KURESHI,J. - (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: Respondents No.1 to 3 are State authorities. Respondent No.3 in particular is a Principal Secretary of Power Department of the Government of Tripura. Respondent No.4 is a Managing Director of Tripura State Electricity Corporation Limited (hereinafter to be referred to as TSECL). TSECL had floated a tender for installation and erection of transmission lines. The petitioner which is a Kolkata based company, had participated in this tender process. The tender of the petitioner was accepted and for three different projects work orders were issued in December, 2008 and January and July, 2009. Clause 13 which is common in all agreements pertains to taxes and duties. As per Clause 13.1 the petitioner would pay all the customs duties, excise duties, sales tax etc. However, as per Clause 13.2 TSECL would provide concessional sales tax declaration in prescribed forms which is popularly come to be known as 'C' Form. This Clause reads as under: '13.2. Concessional Sales Tax declaration forms, as admissible, shall be issued to the Contractor, on request, for all items (as indentified in the price schedule of the Bid) to be supplied directly by the Contractor as well as for the items to be supplied by the Sub-suppliers as sale-in-transit.' ,
(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.;

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