- (1.) In these writ petitions the petitioner has prayed for a writ in the nature of certiorari to quash the reassessment order dated October 15, 2009 as per annexures M, N and P, to declare the sales effected by the petitioner during the period from 2002 to 2007 attracts incentive under section 8(5) of the Central Sales Tax Act, for a writ of mandamus directing the State Government to issue appropriate notification granting exemption from tax on inter-State sales even without producing form No. C and to declare that the notification dated May 31, 2002, annexure K, as not applicable to the petitioner. The petitioner is a company incorporated under the Companies Act and a dealer under the Karnataka Sales Tax Act (for short, "the KST Act"). The assessing authority extended tax benefit under section 8(5) of the Central Sales Tax Act (for short, "the CST Act") in the order of assessments for the years 2002 to 2007. Respondent No. 4-Deputy Commissioner exercising power under section 12A read with section 9(2) of the CST Act revised the order of assessment and directed the petitioner to pay tax and held that the petitioner-company is not entitled for exemption of tax since it has not produced form C as amended under section 8(5) of the CST Act and also as per the notification dated May 31, 2002, annexure K. Therefore, the petitioner-company is before this court for the above reliefs.
(2.) I heard arguments on both the side and perused the entire writ papers.
(3.) The learned counsel on both the side submit that a Division Bench of this court in W.A. No. 2417 of 2007 Volvo India Pvt. Ltd. v. State of Karnataka,2013 1 VST 586vide judgment dated April 2, 2009 held that section 8(5) of the CST Act is prospective in nature and only a benefit is extended and the same cannot be considered as a matter of right. Further it is held that the assessee who wants to avail of benefit under section 8(5) of the CST Act requires to fulfill the conditions mentioned therein. In the instant case admittedly the petitioner has not produced form No. C to take benefit under the amended section 8(5) of the CST Act. Therefore the assessing authority committed an illegality in granting tax exemption benefit to the petitioner-company even in the absence of production of form C. Rightly the reassessing authority reversed the order of assessment making the petitioner-company liable to pay tax. I find no justifiable ground to interfere with the same. Accordingly, the writ petitions are hereby dismissed.;