C Form declarations for concessional CST rate must reach the assessing authority before assessment; revision-stage filing is ineffective.

A dealer seeking the concessional inter-State sales tax rate under section 8(1) of the Central Sales Tax Act, 1956 must furnish the prescribed C Form declaration to the assessing authority before completion of assessment. The expression "in the prescribed manner" was read as governing the mode of furnishing the declaration, not as permitting a rule to impose a time-limit inconsistent with the Act. Rule 8(2) of the Madhya Pradesh Sales Tax (Central) Rules, 1957 could not, therefore, be treated as valid to the extent it would deny the statutory concession for late production; however, production for the first time before the revisional authority did not satisfy section 8(4), so the concession was unavailable.

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Issues: Whether a registered dealer claiming the concessional rate of tax on inter-State sales under section 8(1) of the Central Sales Tax Act, 1956 was entitled to produce the prescribed declaration in 'C' Form for the first time before the revisional authority, and whether rule 8(2) of the Madhya Pradesh Sales Tax (Central) Rules, 1957 could validly require the declaration to be attached to the return.

Analysis: The concessional rate under section 8(1) applies only when the dealer furnishes the declaration referred to in section 8(4) to the prescribed authority in the prescribed manner. The expression 'in the prescribed manner' was construed as referring to the mode of furnishing the declaration and not as authorising the prescription of a time-limit inconsistent with the Act. Rule 8(2), in so far as it required annexure of the declaration to the return, could not be treated as mandatory if its effect was to deny the statutory concession where the declaration was produced before assessment. At the same time, section 8(4) itself made it clear that the declaration had to be furnished before the assessing authority and before completion of assessment; production only at the revisional stage did not satisfy the statutory requirement.

Conclusion: The declarations filed before the revisional authority could not be acted upon, and the assessee was not entitled to the concessional rate under section 8(1). The assessment was upheld.

Ratio Decidendi: A statutory declaration required for concessional tax treatment under section 8(4) of the Central Sales Tax Act, 1956 must be furnished to the assessing authority before assessment, and a rule cannot validly extend the time for compliance in a manner inconsistent with the Act.

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