Sales Tax Tribunal can accept C Forms during Appellate stage: Bombay HC

State of Maharashtra Vs M.M. Sales Corporation (Bombay High Court)

Bombay High Court holds that appeal proceedings are extension of assessment and Appellate Authorities and Appellate Tribunal have powers of the widest amplitude. Accordingly, Maharashtra Sales Tax Tribunal’s Judgment accepting C Forms during Appellate stage was upheld.

FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT

1. This is an Appeal preferred by the State of Maharashtra challenging the judgment and order dated 15^th January, 2020 passed by the Maharashtra Sales Tax Tribunal in VAT Second Appeal No.101 of 2014 under Section 27 of the Maharashtra Value Added Tax Act, 2002 (for short the ‘MVAT Act, 2002’) proposing the following substantial questions of law :-

“(a)Whether the Sales Tax Tribunal on the true and proper construction of Section 23(5) of Maharashtra Value Added Tax, 2002, was justified in holding that disallowance of Respondent’s claim for concessional rate of tax in respect of transaction stated in ‘C’ forms issued by Varsha Controls Gear under the Maharashtra Value Added Tax, 2002 ?

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