Concessional sales tax requires strict Form C compliance; a photostat copy cannot replace the prescribed lost-declaration procedure.

Concessional Central Sales Tax on inter-State sales is available only on strict compliance with the statutory requirement of furnishing Form C in the prescribed manner. Where the original declaration is lost, the rules require the dealer to follow the specific procedure for producing the duplicate declaration; a photostat copy of the counterfoil retained by the purchasing dealer is not enough. The document states that this procedural substitute is exclusive, so the benefit cannot be granted unless the prescribed condition precedent is satisfied. On the material described, the Tribunal's acceptance of the photostat copy as sufficient was unjustified.

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Issues: Whether the selling dealer could claim concessional rate of tax on inter-State sales on the basis of a photostat copy of Form C and a certificate from the issuing State when the prescribed declaration in Form C and the procedure under the relevant rules for a lost declaration were not complied with.

Analysis: The concessional rate under the Central Sales Tax law is available only when the dealer furnishes the declaration in the prescribed form and in the prescribed manner. Where the declaration in Form C is lost, the rules provide a specific procedure requiring production of the duplicate and the prescribed declaration. Mere production of a photostat copy of the counterfoil retained by the purchasing dealer does not satisfy that statutory requirement. The claimed benefit therefore cannot be granted unless the condition precedent is fulfilled in the manner laid down by the statute and the rules.

Conclusion: The dealer was not entitled to the concessional rate of tax on the material produced, and the Tribunal's acceptance of the photostat copy as sufficient was unjustified.

Final Conclusion: The reference was answered against the assessee and in favour of the revenue, with the statutory requirement of a duly furnished declaration treated as mandatory for availing the concessional rate.

Ratio Decidendi: A concession in sales tax can be claimed only by strict compliance with the statutory requirement of furnishing the prescribed declaration in the prescribed manner; where the rules prescribe a specific method for a lost declaration, that method is exclusive.

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