Rebuttable statutory presumption limits refusal of blank declaration forms; assessment stage only can test supporting proof.

Section 3-AAA creates a rebuttable presumption that certain sales are sales to the consumer, and the dealer may displace that presumption by producing the prescribed declaration and supporting proof before the assessing authority. Rule 12A(5) permits only a limited scrutiny of whether a requisition for blank declaration forms is genuine and reasonable; it does not authorise the Sales Tax Officer to decide in advance that the statutory presumption will not be rebutted. Refusal to issue blank forms on the ground that the transactions were export sales was therefore improper and liable to be quashed, leaving rebuttal to be considered at the assessment stage.

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Issues: Whether the Sales Tax Officer could refuse blank declaration forms on the basis that the dealer's transactions were export sales, and whether such refusal was consistent with the mechanism for rebutting the statutory presumption under section 3-AAA.

Analysis: Section 3-AAA creates a presumption that certain sales are sales to the consumer, but it also permits the dealer to rebut that presumption to the satisfaction of the assessing authority by furnishing the prescribed declaration and other proof. Rule 12A(5) authorises issuance of blank forms only if the requisition is genuine and reasonable, but that limited scrutiny does not permit the Sales Tax Officer to decide in advance whether the presumption under section 3-AAA will ultimately be rebutted. The question whether the presumption stands rebutted arises only after the form is issued, filled up, and presented with supporting material before the assessing authority.

Conclusion: The refusal to issue blank forms on the ground that the transactions were by way of export of leather was improper and liable to be quashed. The authority could examine rebuttal of the presumption only at the assessment stage after the prescribed form and supporting evidence were produced.

Ratio Decidendi: A limited inquiry into whether a requisition for blank declaration forms is genuine and reasonable does not authorise the officer to pre-empt the statutory assessment of whether a rebuttable presumption has been displaced.

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