LAWS(MPH)-1969-1-15

COMMISSIONER OF SALES TAX Vs. C L SHARMA

Decided On January 23, 1969
COMMISSIONER OF SALES TAX Appellant
V/S
C.L.SHARMA Respondents

JUDGEMENT

(1.) THIS is a case stated by the Sales Tax Appellate Tribunal referring for our answer the following question of law : Whether on the facts and circumstances of the case the acceptance of the duplicate 'c Forms produced for the reason that the originals were lost not legal and proper ?

(2.) THE case relates to the assessment for the period 9th November, 1961, to 28th October, 1962, of one C. L. Sharma, who is a registered dealer under the Central Sales Tax Act, 1956. For a certain part of his turnover the dealer claimed that he should be assessed at the reduced rate of tax specified in Section 8 (1) (b) of the Act, as the sales were made in the course of inter-State trade or commerce to a registered dealer. To bring his case under this provision, he produced declaration in 'c Forms signed by the purchasing dealer as required by Section 8 (4) of the Act. Eight of the declarations produced by the assessee were not portions of the 'c Forms marked "original" but portions marked "duplicate". The dealer could not produce the portions marked "original" as they were lost. The assessing authority rejected these "duplicates" and held that the sales covered by these declarations did not qualify for the benefit of reduced rate of tax under Section 8 (1 ) (b) of the Act. The order of the assessing authority was maintained by the Appellate Assistant Commissioner in first appeal, but in second appeal the Tribunal admitted the portions of the 'c Forms marked "duplicate" and held that the sales covered by them should also be assessed under Section 8 (1 ) (b) of the Act. On an application made by the Commissioner of Sales Tax, the question of law that we have already set out was referred to us.

(3.) AS provided in Section 8 (4) of the Act, the benefit of Section 8 (1) is not available in respect of any sale in the course of inter-State trade or commerce unless the dealer selling the goods furnishes to the prescribed authority in the prescribed manner a declaration duly filled and signed by the registered dealer to whom the goods are sold containing the prescribed particulars in a prescribed form obtained from the prescribed authority. Rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957, prescribes the form of declaration which is Form 'c. This form consists of three portions which are separately marked as "counterfoil", "duplicate" and "original". The manner in which these forms are to be used and produced is prescribed by Rule 8 of the Madhya Pradesh Sales Tax (Central) Rules, 1957. 'sub-rules (1) (a), (2) and (5-A) (i) to (v) of Rule 8 which are relevant for our purpose read as follows :