COMMISSIONER, TRADE TAX Vs. ASCORT LIMITED

JUDGEMENT

(1.) Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order dated 17th November, 1997 relating to the assessment year 1989-90 under the Central Sales Tax Act.

(2.) Short question involved in the present revision relates to the allowance of the benefit of concessional rate of tax against Form C furnished for Rs. 35,37,461.30 paise. Assessing authority disallowed the benefit of concessional rate of tax on the aforesaid amount on the ground that Form C contained more than one bill and the total amount exceeded Rs. 25,000/- which was not permissible under Section 12 (1) of the Central Sales Tax (Registration and Turnover) Rules, 1957. The claim of the dealer that supplies against several bills were against one agreement has been rejected by the assessing authority and also by the first appellate authority. Before the Tribunal dealer raised the plea that the supply was against one agreement and, thus, the benefit of concessional rate of tax against the amount exceeding Rs. 25, 000/- may be allowed, but the same has been rejected by the Tribunal on the ground that no such order was produced. Tribunal however allowed the claim of concessional rate of tax on the ground that Rule was only directory and not mandatory.

(3.) Heard learned Counsel for the parties.