AREVA T AND D INSTRUMENTS TRANSFORMERS (INDIA) (PRIVATE) LIMITED Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THESE appeals are directed against three different appeal orders of the Joint Commissioner of Commercial Taxes (Appeals -1), Bangalore (hereinafter referred to as 'First Appellate Authority' - - 'FAA' for short) relating to assessment periods 2005 -2006, 2006 -2007 and 2007 -2008 under Central Sales Tax Act, 1956. The relevant facts leading to filing of these appeals can be briefly stated as follows:

(2.) IN the grounds of appeal it is submitted that the Assessing Authority did not provide sufficient time to file 'C' Forms and further that the FAA has erred in partly allowing the appeals. For the years 2005 -2006 and 2007 -2008, the appellant had obtained stay orders, while for the year 2006 -2007 there is excess input tax resulting in refundable amount.

(3.) IT is submitted by the appellant that as of now they do not have any "statutory forms" in respect of the disputed taxes for the years 2005 -2006 and 2006 -2007. It is submitted that during these two years the appellant -company had effected inter -State sales among others to M/s. Areva T and D India Limited, with whom the appellant -company got merged in the year 2007. It is submitted that in view of merger question of submitting statutory Forms does not arise and hence has requested to allow the appeal accordingly. In respect of sales made to other dealers during these two years, it has not sought any relief. In respect of 2007 -2008 it is submitted that the appellant is seriously pursuing the matter on day -to -day basis to procure the 'C' Forms and hence request to keep the S.T.A. No. 2395 of 2012 pending. After hearing the matter on merits, the points that arise for consideration are: