- (1.) In the above appeal, the appellant has impugned the judgment dated 12-11-1998 passed by the High Court of Karnataka whereby the order of the Additional Commissioner of commercial Taxes dated 22-5-1998 was upheld. By this order, the Additional commissioner of Commercial Taxes disallowed the claim of the appellant for concessional rate of tax on the inter-State sales effected by the appellant on the basis of portions of 'form-C' marked as duplicate and the indemnity bonds furnished by the appellant for the loss of portions of Form-C marked as original.
(2.) The Assessing Authority has disallowed the benefit of concessional rate of tax corresponding to duplicate C-Forms filed on the ground that the appellant did not file original of the C-Forms issued by the purchasing dealers for the inter-State sales effected by the appellant. The main contention before the authorities was with regard to non-consideration of duplicate portion of C-Forms filed in support of the claim for benefit of concessional rate of tax under Section 8 (2) (a) of the Central Sales Tax Act, 1956. The appellant challenged the order of the Deputy Commissioner of Commercial Taxes, Bangalore on various grounds before the Joint Commissioner of commercial Taxes, Bangalore. The Joint Commissioner for the reasons recorded in his order was of the opinion that the assessing authorities should not have rejected the duplicate portion of the C-Forms and the indemnity bondsfiled by the appellant and should not have denied the benefit of concessional rate of tax on such turnover covered by duplicate C-Forms. The Assessing authority was directed to accept the duplicate C-Forms and allow the benefit of concessional rate of tax under Section 8 (2) (a) of the Central Sales Tax Act, 1956. In the light of the above direction, the assessment order was modified and the Assessing Authority was directed to issue revised demand notice accordingly.
(3.) Aggrieved by the order passed by the Joint Commissioner of commercial Taxes (Appeals) , the matter was taken up before the Additional commissioner of Commercial Taxes who, by his order, dated 22-5-1998 rejected all the objections filed by the appellant/controller and confirmed the proposal made by the authorities in the show-cause notice dated 11-14-1998. The Additional Commissioner allowed the appeal and set aside the order of the Joint Commissioner to the extent it allowed concessional rate of tax on the inter-State sales effected by the controller on the basis of the portions of the C-Forms marked as duplicate and the indemnity bonds furnished by the dealer for the loss of the portions of the C-Forms marked as original. Aggrieved by the above order, the appellant filed Sales Tax Appeal No. 75 of 1998 before the High Court of Karnataka. The High Court refused to interfere with the order passed by the Additional Commissioner of Commercial Taxes and dismissed the appeal accordingly. Aggrieved by the judgment and order passed by the High Court, the above appeal was tiled in this Court by the dealer.;