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Issues: (i) Whether the assessee could claim taxation at the concessional rate without complying with the requirement of furnishing the declaration in the prescribed form under section 6A(2) of the Bihar Sales Tax Act, 1959. (ii) Whether the appellate or revisional authority could set aside the assessment and direct further enquiry on the basis of the declaration filed before the appellate authority.
Issue (i): Whether the assessee could claim taxation at the concessional rate without complying with the requirement of furnishing the declaration in the prescribed form under section 6A(2) of the Bihar Sales Tax Act, 1959.
Analysis: The concessional rate was held to be conditional upon fulfilment of the statutory requirements under section 6A. While the purchaser satisfied the first condition relating to eligible use and registration, the second condition required the selling dealer to furnish a declaration in the prescribed form in the prescribed manner and, if required, satisfy the authority about the purchaser's certificate. Production of an incorrect form before the assessing authority did not amount to compliance with that requirement.
Conclusion: The assessee was not entitled to the concessional rate without compliance with section 6A(2); the issue was decided against the assessee.
Issue (ii): Whether the appellate or revisional authority could set aside the assessment and direct further enquiry on the basis of the declaration filed before the appellate authority.
Analysis: The appellate authority was vested with power under section 30(5)(a)(ii) to set aside the assessment and direct the assessing authority to pass a fresh order after further enquiry on specified points. That power was an open remand power and could be exercised where sufficient cause existed for non-production of the correct declaration before the assessing authority. The revisional authority under section 31 could exercise the same power where the appellate authority failed to do so.
Conclusion: The appellate or revisional authority could set aside the assessment and remand the matter for further enquiry on the declaration filed before it; the issue was decided in favour of the assessee.
Final Conclusion: The reference was answered by holding that entitlement to the concessional rate depended on strict compliance with the statutory declaration requirement, but the assessee could still seek remand for fresh enquiry before the proper authority.
Ratio Decidendi: A concessional tax rate can be claimed only on compliance with the statutory conditions prescribed for that concession, and where sufficient cause exists, the appellate or revisional authority may exercise statutory power to set aside the assessment and direct further enquiry.
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