Calcutta HC directs Sales Tax Dept. to accept ‘D’ Forms & allow concessional tax rate

Maco Corporation (India) Pvt. Ltd. Vs Asst. Comm. of Commercial Taxes (Calcutta High Court) The instant Writ Petition has been filed by the Writ Petitioner against action of the respondent concerned denying it the concessional rate of tax on sales made by it to M/s Diesel Locomotive Works, Varanasi, by not accepting the ‘D’ Forms in question received from the said Diesel Locomotive Works on the ground that the said purchasing company is a registered dealer and not a Government company and the respondent no. 1 raising an additional assessment under the Central Sales Tax Act for the period 4...