M L PUJARA Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THE only submission made by the learned counsel for the assessee in this tax case revision under section 38, TNGST Act, 1959 read with section 9(2), CST Act, 1956 is regarding prescribed "C" forms which should be given by the selling dealer in order to avail concessional tax for the inter-State sale effected by him under section 3 of the Central Sales Tax Act. One aspect of the said contention by the learned counsel for the petitioner is that the authorities below have wrongly negatived the concessional tax in relation to three turnovers, one to the extent of Rs. 6, 286.80, another to the extent of Rs. 10, 280.50 and yet another to the extent of Rs. 47, 998.30, on the ground that only duplicate C forms were produced in relation to those turnovers and not the originals themselves. According to him the duplicates themselves could be entertained in accordance with rule 10(2) of the Central Sales Tax (Tamil Nadu) Rules, 1957, as it excised in the assessment year in question, viz., 1980-81. But this contention has no merit. THE said rule as it existed prior to the amendment dated February 26, 1987 (i.e., in relation to the said assessment year 1980-81) ran as follows :

(2.) LEARNED counsel also submits that only because the original was lost the duplicate was produced. But it does not appear from any of the records before us that such a contention was taken at any time. Further the abovesaid rule also did not provide for production of duplicate when the original was lost.