M/S VELLANKI FRAME WORKS versus THE COMMERCIAL TAX OFFICER, VISAKHAPATNAM
[2021] 3 S.C.R. 903, Supreme Court of India, 2021
Outcome: Dismissed (Dismissed)
Segment: Body
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SUPREME COURT REPORTS
[2021] 3 S.C.R.
Conclusion and directions
42. For what has been discussed hereinabove, we are clearly of
the view that the claimed exemption under Section 5(2) of the CST Act
has rightly been denied to the appellant and the High Court has been
justified in dismissing the writ petitions filed by the appellant. The High
Court has yet been considerate and gave time to the appellant to submit
C-Forms for availing the benefit of concessional rate of tax. No case for
interference is made out.
43. Lastly, we may observe that in terms of the orders passed in
these appeals, the appellant has deposited an amount of Rs. 7,07,325/-
(rupees seven lakhs seven thousand three hundred and twentyfive) with
the respondent.As these appeals are being dismissed, the respondent
shall be entitled to adjust the same against the dues of the appellant.
44. In the result, these appeals fail and are dismissed with costs
and with the observations foregoing.
Devika Gujral
Appeals dismissed.