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Concessional rate of 2% entitled even if dealer unable to obtain Form-C declaration
Case Law Details
- Case Name
- N.P. Trading Company Vs Deputy Secretary (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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N.P. Trading Company Vs Deputy Secretary (Calcutta High Court)
Calcutta High Court held that petitioner is entitled to concessional rate of tax at the rate of 2% on inter-State sale even if petitioner was unable to obtain Form-C declaration. Thus, writ disposed of accordingly.
Facts- The writ petitioner is the selling dealer having entered into a transaction with the 7th respondent for sale of Tendu Leaves. The sale is admittedly an inter-State sale as the commodity was sold from Chhattisgarh State. This aspect of the matter has not been disputed by the department at any point...
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