COMMISSIONER OF SALES TAX Vs. KANPUR ENGINEERING STORES

JUDGEMENT

(1.) THE Judge (Revisions), Sales Tax, Lucknow, has referred under section 11(3) the following question for our opinion :

(2.) THE question arises out of assessment proceedings for the year 1962-63. The assessee declared a turnover of Rs. 53,708. Benefit to reduced rate of tax under section 8(1) of the Central Sales Tax Act was claimed on a turnover of Rs. 45,527.24. The assessee filed a number of forms in respect of the transaction of sale. One such form related to three bills of the following amounts : Rs. 1,694.00, Rs. 3,210.00, Rs. 752.50.

(3.) THE standing counsel contended that in view of the proviso to rule 8(1-C) of the Central Sales Tax Rules, a single certificate could not cover more than one transaction, where the total amount exceeded Rs. 5,000 and as the certificate in question was in respect of three transactions and exceeded Rs. 5,000 the claim should have been rejected in toto. The proviso to rule 8(1-C) reads as under :