JUBILANT LIFE SCIENCES LIMITED Vs. COMMISSIONER

JUDGEMENT

(1.) Heard Sri Nikhil Agrawal, learned counsel for the assessee revisionist and Sri U.K. Pandey, learned Standing Counsel for the revenue. This revision by the assessee revisionist relates to the assessment year 2009-10 under the Central Sales Tax Act, 1956 (hereinafter referred to as the Act).

(2.) The only question of law which requires consideration in this revision is whether for a single transaction of sale between the same two dealers in connection whereto goods are delivered at one point of time in the next quarter of a financial year, separate Form-C is required for availing the benefit under Section 8(4) of the Act.

(3.) The assessee revisionist is dealing in Pharmaceutical. It supplied certain pharmaceutical products to M/s. Dishman Pharmaceutical Ahmedabad under different invoices in the first quarter of the financial year but in respect of each of them single delivery of goods took place in the next quarter. Accordingly, single Form C in respect of each transaction was produced claiming benefit under Section 8(4) of the Act.