FIL INDUSTRIES LTD. Vs. DY. COMMISSIONER (A) BARI BRAHMANA

JUDGEMENT

(1.) THE Appellate Authority, Jammu has summarily dismissed the appeal of the appellant against the order dated 26 -03 -2011 passed by the Assessing Authority, Commercial Taxes, Circle -G, Jammu (hereinafter called as Assessing Authority) under section 9(2) of the CST Act, 1956 (hereinafter called as Act) on the grounds that the appellant has failed to produce the requisite forms. Production of Statutory Forms -"C" is Sin -qua -non for claiming exemption of CST Act. The appellant was declined to give exemption under SRO 24 of 2004 [Refer, 2004 (2) JKS JK -223]. To put in brief the facts of the case are that the appellant is an SSI Unit, duly registered with the Directorate of Industries for the manufacture and sale of 'pesticides'. It is also registered with the Sales Tax Department both under the J & K VAT Act 2005 and under the Central Sales Tax Act 1956. That the pesticides, during the year under consideration, as per SRO 131 dated 28.04.2005 [Refer, 2005 (3) JKS JK -397], were covered by entry No. 22 of Schedule -C and thus were liable to tax @ 4%. That the appellant filed its separate returns under J. & K. VAT Act 2005 and under the Central Sales Tax Act 1956 on the below mentioned dates claiming remission from the payment of VAT under the J. & K. VAT Act in the returns filed under the J. & K. VAT Act and exemption from payment of Central Sales Tax Act.

(2.) THAT under the J & K VAT Act, the appellant was entitled to remission of tax as per SRO -91 dated 06.03.2006 [Refer 2006 (4) JKS JK -435] and SRO -176 dated 31.05.2006 [Refer, 2010 (12) JKS JK -78]. The assessing authority did not accept the returns filed under the VAT Act therefore the Ld. Assessing Authority issued notice dated 24 -07 -2010 under Section 39 of the VAT Act for audit assessment for the year 2007 -2008. The returns filed after verification of accounts were accepted and remission claimed in the return under the VAT Act was allowed.

(3.) THAT against the above order of assessment u/s. 9(2) of the CST Act dated 02 -11 -2010, an appeal was filed before the Ld. Deputy Commissioner Commercial Taxes (Appeals) Jammu on various grounds mentioned by the Ld. Appellate Authority in the appellate order. The appellant before the appellate authority also produced additional C -Forms for Rs. 4,19,328/ -.