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Issues: (i) Whether exemption from sales tax on subsequent sales was available where declaration in Form E-I was produced but declaration in Form C was not produced; (ii) Whether exemption could be denied where neither Form E-I nor Form C was produced.
Issue (i): Whether exemption from sales tax on subsequent sales was available where declaration in Form E-I was produced but declaration in Form C was not produced.
Analysis: The claim for exemption under sub-section (2) of section 6 of the Central Sales Tax Act, 1956, was considered in the light of earlier binding decisions holding that production of Form E-I could not be defeated merely for want of Form C in such transactions.
Conclusion: In favour of the assessee. Refusal of exemption for transactions supported by Form E-I alone was unsustainable.
Issue (ii): Whether exemption could be denied where neither Form E-I nor Form C was produced.
Analysis: The transactions unsupported by either declaration form did not satisfy the statutory requirement for claiming the exemption.
Conclusion: Against the assessee. Denial of exemption for those transactions was upheld.
Final Conclusion: The writ petition succeeded only in part, with relief confined to transactions covered by Form E-I, while the remaining challenge failed and fresh assessment was directed accordingly.
Ratio Decidendi: For exemption on subsequent sales under section 6(2) of the Central Sales Tax Act, 1956, production of Form E-I is sufficient where Form C is absent, but exemption cannot be claimed where neither required declaration is produced.
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