2025-VIL-1281-KAR
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VAT High Court Cases

Central Sales Tax Act, 1956 - Contravention of Rules 12(1) and 12(10)(b) of the Central Sales Tax (Registration & Turnover) Rules, 1957 - Validity of 'H' Form covering transactions of more than one quarter – HELD – The Rule 12(10)(b) of the Central Sales Tax (R&T) Rules adopts the provisions applicable to the 'C' Form mutatis mutandis to the 'H' Form. The second proviso to Rule 12(1) allows a single declaration in the 'C' Form to cover all transactions of sale taking place in a quarter of a financial year between the same two dealers. By virtue of Rule 12(10)(b), this provision applies to the 'H' Form as well. The Circular dated 11.04.2014, which relaxes the requirement of the second proviso to Rule 12(1) and allows declarations in the 'C' Form covering transactions beyond a single quarter, would equally govern the 'H' Form under Rule 12(10). Therefore, the 'H' Form covering transactions of more than one quarter cannot be held invalid – The Rule 12(10) does not mandate that the ‘H’ Form record transactions of sale for a single quarter of a financial year only – Further, The Circular dated 11.04.2014, in relaxation of the requirement of the second proviso to Rule 12(1), allows declarations covering transactions of sale that take place over more than one quarter of a financial year. Although the Circular refers specifically to the ‘C’ Form, a conjoint reading of Rule 12(1) and Rule 12(10) indicates that the circular issued regarding the ‘C’ Form applies mutatis mutandis to the ‘H’ Form. Hence, the Circular dated 11.04.2014 equally governs the ‘H’ Form under Rule 12(10) - The view taken by the Appellate Authority is one of the possible views, and the exercise of revisional jurisdiction is not warranted merely on the ground that an alternative view is available - The order of the revisional authority is set aside, and the order in appeal passed by the Joint Commissioner of Commercial Taxes (Appeals) is restored - The appeal is allowed
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