M/S VELLANKI FRAME WORKS v. THE COMMERCIAL TAX OFFICER, VISAKHAPATNAM

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A Conclusion and directions

42Copy pinpoint42. 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 B 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.

43Copy pinpoint43. 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/- C (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.

44Copy pinpoint44. In the result, these appeals fail and are dismissed with costs and with the observations foregoing. D Devika Gujral Appeals dismissed.