BHARAT ALUMINIUM COMPANY LTD Vs. SALES TAX COMMISSIONER

JUDGEMENT

(1.) U . L. BHAT, CJ This is an application filed by the petitioner under section 44 (2) of the Madhya Pradesh General Sales Tax Act, 1958. The application is opposed by the learned Government Advocate appearing for the respondent.

(2.) THE matter relates to certain sales effected in the year 1976-77. Certain sales were made to registered dealers and certain other sales were made to Government departments. In regard to both sets of sales, petitioner would be entitled to benefit of concessional rate of sales tax under section 8 (4) (a) and (b) of the Central Sales Tax Act, 1956, provided he satisfies the conditions enumerated therein and rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957. He is required to collect original "c" form from the purchaser/dealer and produce the same before the assessing authority. If the original "c" form is lost, he is required to submit indemnity bond to the notified authority and obtain a duplicate "c" form with a declaration from the purchaser and produce it before the assessing authority. He is required to follow a similar procedure in regard to "d" form also.

(3.) PETITIONER contends that since the case was remanded in regard to the "d" form transactions, the Tribunal was not right in law in declining to remand the case in regard to "c" form transactions also. Another question of law which is said to arise is whether the finding that the petitioner did not have sufficient cause for not obtaining and producing "c" forms before the assessing authority is reasonable or is based on evidence.