Strict compliance with C-form requirements governs concessional interstate sales tax; an indemnity bond cannot replace the statutory declaration.

Concessional tax under section 8(1) of the Central Sales Tax Act was available only on strict compliance with section 8(4) and the prescribed rules. The inter-State sale qualified for the concession only if the dealer furnished the statutory 'C' form to the prescribed authority in the required manner; an original form, or a duplicate only within the limited scope of rule 10-A, was necessary. An indemnity bond could not replace the declaration, because the bond was only a safeguard against misuse and not a statutory substitute. Hardship from non-production of the form did not override the mandatory language of the Act and rules, so the higher-rate assessment was restored.

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Issues: Whether the benefit of concessional tax under section 8(1) of the Central Sales Tax Act could be claimed without furnishing the 'C' form before the prescribed authority, and whether furnishing an indemnity bond in place of the form could satisfy section 8(4) and rule 10-A.

Analysis: The sale in question was an inter-State sale falling within section 8(3)(b), for which section 8(1) allowed taxation at the concessional rate only if the selling dealer furnished the declaration in 'C' form to the prescribed authority in the prescribed manner. The Court held that section 8(4) is express, explicit and mandatory, and that compliance requires production of the original 'C' form before the Commercial Tax Officer, or a duplicate only in the limited circumstances recognised by rule 10-A. The rule provisions allowing security by indemnity bond were treated as safeguards against misuse and not as a substitute for the statutory declaration. The hardship caused by non-production of the form was acknowledged, but the Court held that such hardship could not override the clear language of the statute and rules.

Conclusion: The assessee was not entitled to the concessional rate because the 'C' form was not furnished in the manner required by law, and an indemnity bond could not replace that statutory requirement.

Final Conclusion: The assessment at the higher rate was restored, and the revision succeeded in setting aside the Tribunal's contrary view.

Ratio Decidendi: The concession under section 8(1) of the Central Sales Tax Act is available only on strict compliance with section 8(4) and the relevant rules, and the statutory declaration in 'C' form cannot be substituted by an indemnity bond.

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