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C. PRAVEEN KUMAR, A. V. RAVINDRA BABU
Madhava Hi-Tech Cold Storage (P) Limited, Rep. by its Managing Director, Mr. N. Madhava Rao, S/o. Poornachandra Rao – Appellant
Versus
Assistant Commercial Tax Officer (Registrations) Benz Circle, Vijayawada, & Two Others – Respondent
ORDER :
(C. Praveen Kuma, J.)
1. The present writ petition came to be filed, seeking issuance of Writ of Certiorari declaring the proceedings of the Assistant Commercial Tax Officer, dated 16.06.2002, in G.I.No.7206/2000-01 and in Rc.No.JA4/741/2000-01 imposing penalty under Section 10-A of the Central Sales Tax Act, 1956 [for short, “the CST Act”] in respect of machinery brought for installation of Cold Storage from other States by furnishing Declarations in form ‘C’ which were incorporated in the Certificate of Registration under the CST Act, dated 08.11.2000 as illegal, improper and incorrect.
2. The facts, in issue, are as under:-
(b) It is stated that the petitioner constructed a Cold Storage Plant for maintaining and preserving the required temperatures for storage of vari
Articles used in the manufacturing process are eligible for concessional tax under Section 8(3)(b) of the Central Sales Tax Act, 1956 and Rule 13 of the Central Sales Tax (R & T) Act, 1957.
The cancellation of a tax declaration form does not retroactively affect previously valid inter-state sales, and tax demand notices cannot be deemed enforceable without prior assessment.
The court established that the ultimate burden of tax determines the entitlement to refunds under the CST Act, regardless of the dealer's registration status.
Cold Storage – Licensee cannot be allowed to breach or not to follow mandatory requirement of law.
Goods intended for use must be 'in mining' and not merely associated with mining operations.
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