{"id":129588,"date":"1996-12-18T00:00:00","date_gmt":"1996-12-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/state-of-andhra-pradesh-vs-askin-fabs-on-18-december-1996"},"modified":"2017-03-01T15:13:49","modified_gmt":"2017-03-01T09:43:49","slug":"state-of-andhra-pradesh-vs-askin-fabs-on-18-december-1996","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/state-of-andhra-pradesh-vs-askin-fabs-on-18-december-1996","title":{"rendered":"State Of Andhra Pradesh vs Askin Fabs on 18 December, 1996"},"content":{"rendered":"<div class=\"docsource_main\">Andhra High Court<\/div>\n<div class=\"doc_title\">State Of Andhra Pradesh vs Askin Fabs on 18 December, 1996<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1999 112 STC 550 AP<\/div>\n<div class=\"doc_author\">Author: M Rao<\/div>\n<div class=\"doc_bench\">Bench: M Rao, T Rangarajan<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> M.N. Rao, J.  <\/p>\n<p> 1. The respondent herein, a manufacturer of valves, sold certain quantities of stocks to certain oil companies in Maharashtra State and collected sales tax at the lower rate of 4 per cent on production of &#8220;C&#8221; forms by the purchasers. The valves sold by the respondent-assessee were fitted to gas cylinders by the purchasers and the cylinders were leased out to customers. The question before the Sales Tax Appellate Tribunal was whether the view taken by the department that the turnovers representing the sales of valves should be brought to tax at the higher rate of 10 per cent or at the lower rate of 4 per cent. Integral to this was the question whether the &#8220;C&#8221; forms produced by the purchasers were valid. The Tribunal relying upon the decision rendered by the Supreme Court in <a href=\"\/doc\/432995\/\">State of Madras v. Radio and Electricals Ltd.<\/a> , besides If certain other rulings, negatived the plea of the department. Aggrieved by that, the present tax revision case was brought.\n<\/p>\n<p>2. We are not inclined to admit the tax revision case for reasons more than one. As per the decision of the Supreme Court cited above, if the purchaser had not utilised the goods for the purpose of declaration in the certificate, it is not for the tax officer in the State, where the assessee was brought to tax, to conduct an enquiry. The tax authorities in the State of Maharashtra may if they choose, conduct an enquiry under section 10-A of the Central Sales Tax Act, 1956 for imposing penalty on the purchasers which can be quantified with reference to the tax which would otherwise have been imposable. The learned counsel for the respondent-assessee says that in the State of Maharashtra the definition of the word &#8220;sale&#8221; has been enlarged so as to comprehend leases also. It is doubtful whether there was any misuse of the &#8220;C&#8221; forms; even if there was any misuse, it is not for the tax authorities in this State to conduct an enquiry as per the judgment of the Supreme Court cited supra. In the circumstances, the tax revision case fails and accordingly it is dismissed.\n<\/p>\n<p> 3. Petition dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Andhra High Court State Of Andhra Pradesh vs Askin Fabs on 18 December, 1996 Equivalent citations: 1999 112 STC 550 AP Author: M Rao Bench: M Rao, T Rangarajan JUDGMENT M.N. Rao, J. 1. The respondent herein, a manufacturer of valves, sold certain quantities of stocks to certain oil companies in Maharashtra State and collected [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[10,8],"tags":[],"class_list":["post-129588","post","type-post","status-publish","format-standard","hentry","category-andhra-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>State Of Andhra Pradesh vs Askin Fabs on 18 December, 1996 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/state-of-andhra-pradesh-vs-askin-fabs-on-18-december-1996\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"State Of Andhra Pradesh vs Askin Fabs on 18 December, 1996 - Free Judgements of Supreme Court &amp; 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