Form D particulars for concessional tax are valid if any one prescribed transaction identifier is correctly completed.

Form D for concessional tax treatment on Government sales is satisfied when the assessee correctly completes any one of the alternative transaction-identifying particulars, such as the purchase order number and date, bill or cash memo details, or challan details. Where one prescribed set of particulars is duly filled in and the remaining alternatives are struck off, the form is not incomplete. The legal requirement is met by furnishing any one of the specified modes of identification, so the concessional rate claim cannot be refused merely because the other fields are left blank.

---

---

Issues: Whether, for claiming concessional rate of tax on Government sales, the assessee was entitled to fill up any one of the alternative particulars in Form D, namely purchase order number and date, purchase as per bill/cash memo number and date, or supply under challan number and date.

Analysis: Form D contained three alternative columns intended to identify the transaction by any one of the specified particulars. The assessee had duly filled in the purchase order number and date, and the record also showed that this information was accepted as correct. Once one of the alternative modes of identification was properly completed and the remaining particulars were struck off, the form could not be treated as incomplete. The requirement of law was satisfied by furnishing any one of the prescribed sets of particulars, and the claim for concessional rate could not be rejected merely because the other alternatives were left blank.

Conclusion: The assessee was entitled to furnish any one of the three specified particulars in Form D, and the claim for concessional rate under section 8(1)(b) of the Central Sales Tax Act was valid.

---