Concessional CST rate denied where declaration forms failed to meet prescribed conditions under the rules.

Section 8(1) of the Central Sales Tax Act grants the concessional rate only when the seller furnishes a duly filled and signed declaration in the prescribed form and manner. Rule 9-A permits one declaration form to cover multiple inter-State purchases only where the purchases are from the same dealer, the turnover does not exceed the prescribed limit, and the purchases relate to the same assessment year. The declaration forms filed here did not satisfy those conditions, so the concession was rightly denied. The Madras decision relied on by the assessee was held inapplicable because it dealt with a different rule.

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Issues: Whether the assessee was entitled to the concessional rate under section 8 of the Central Sales Tax Act despite filing declaration forms that did not satisfy the conditions prescribed by rule 9-A of the Central Sales Tax (Andhra Pradesh) Rules.

Analysis: Section 8(1) confers the concessional rate only when the seller furnishes a duly filled and signed declaration in the prescribed form and in the prescribed manner. Rule 9-A, made under the rule-making power of the Central Sales Tax Act, permits a single declaration form to cover more than one inter-State purchase only if the purchases are from the same dealer, the turnover does not exceed Rs. 5,000, and the purchases relate to the same assessment year. The declaration forms in question did not conform to those statutory conditions. The cited Madras decision was held inapplicable because it concerned a different rule.

Conclusion: The assessee was not entitled to the concessional rate, and the Board of Revenue was right in disallowing the concession.

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