Form C declaration partly valid where individual transactions meet the monetary limit under sales tax rules.

A Form C declaration covering more than one sale transaction is not automatically invalid in full merely because the aggregate exceeds the monetary limit in the proviso to rule 8(1-C) of the Central Sales Tax Rules. The restriction prevents one declaration from supporting all such transactions together, but it does not require rejection of the declaration in toto where some transactions independently satisfy the prescribed limit. Construed as ancillary to sections 8(1) and 8(4) of the Central Sales Tax Act, the rule was applied to preserve the statutory benefit for the qualifying transactions. The declaration was therefore valid in part for the transactions within the limit.

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Issues: Whether a declaration in form C covering more than one transaction, and exceeding the monetary limit in the proviso to rule 8(1-C) of the Central Sales Tax Rules, was liable to be rejected in toto or could be accepted in part for transactions within the prescribed limit.

Analysis: The declaration covered three transactions aggregating to more than the prescribed amount. The proviso to rule 8(1-C) barred a single declaration from covering more than one transaction except where the total amount was equal to or less than the prescribed limit. That restriction meant the declaration could not support all three transactions together, but it did not compel rejection of the declaration in its entirety. Since two transactions were each within the monetary limit, the declaration remained valid for those transactions. The rule was treated as ancillary to section 8(1) and section 8(4) of the Central Sales Tax Act and was construed to extend the statutory benefit where legally permissible.

Conclusion: The declaration in form C could be partly accepted for the transactions within the prescribed limit, and rejection in toto was not justified. The answer was in favour of the assessee.

Ratio Decidendi: A declaration covering multiple sales transactions is not wholly invalid merely because the aggregate exceeds the prescribed limit; it may still be relied upon for transactions that independently satisfy the statutory monetary condition.

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