Goods purchased outside scope of cst rc
Tejas Shah
(Querist) 23 May 2013
This query is : Resolved
If goods are purchased outside the scope of CST RC in 2008-09 and the same has not been informed to the sales tax department via written communication stating list of other goods purchased outside the scope of RC which are used for tower construction of telecommunication company; and for the same department has rose the penalty under sec 10 (b) of the CST Act,1956 than how shall be these liability be evaded and is there any case law for the same????? wherein goods so purchased outside RC scope are allowed and shall not attract any penalty under sec 10 (b) of central sales tax act, 1956.... reply its urgent
Anirudh
(Expert) 23 May 2013
Which provision requires you to inform to the Department as to what are the goods purchased by you outside the CST RC?
Tejas Shah
(Querist) 24 May 2013
We are not aware of the provision which requires subsequent incl. of the commodity in the RC?? Our question is that how can we prove to the department that goods so purchased for telecom company though not clearly shown or mentioned in RC but will not attract any penalty under sec 10 (b) of the CST Act,1956.
Tejas Shah
(Querist) 24 May 2013
We are not aware of the provision which requires subsequent incl. of the commodity in the RC?? Our question is that how can we prove to the department that goods so purchased for telecom company though not clearly shown or mentioned in RC but will not attract any penalty under sec 10 (b) of the CST Act,1956.
Anirudh
(Expert) 26 May 2013
Basically what you are saying is that you procured the goods under Form-C even though your Registration Certificate under CST Act does not mention those goods. Am I correct?
