COMMERCIAL TAXES OFFICER Vs. KISTOOR MAL GULAB CHAND

JUDGEMENT

(1.) In these three revision, filed under Section 9 of the Central Sales Tax Act, 1956 read with Section 15 of the Rajasthan Sales-tax Act 1954, following 3 questions have been raised:

(2.) No one has appeared on behalf of the non-petitioners insplte of service of notice. The submission of Mr. Bafna is that Insplte of notification dated 23rd March, 1963 the person effecting sale from the state of Rajasthan in the course of inter-State trade and commerce has to furnish 'C' form and In the absence of 'C' form, he is liable to pay tax under C.S.T. Act. The Notification dated 23rd March, 1963 reads as under:

(3.) Section 8(5) of the C.S.T. Act reads as under: