Duplicate Form C dispute and concessional sales tax relief required a legal reference after jurisdictional error was alleged.

Refusal to accept a duplicate Form C and deny concessional sales tax turned on whether the dealer had shown sufficient cause for not producing the original form before the assessing authority. The appellate authority's power to receive Form C and grant relief depended on that factual inquiry, but neither the appellate authority nor the Tribunal examined it and instead proceeded on the view that they lacked jurisdiction to accept the document. The matter therefore raised a question of law, and the Tribunal was directed to state the case and make a reference to the High Court.

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Issues: Whether a question of law arose from the refusal to accept the duplicate Form C and to grant concessional sales tax rate, and whether a reference to the High Court was required.

Analysis: The dispute concerned denial of concessional treatment because the original Form C was said to have been lost and the duplicate form with declaration was not accepted at the assessment stage. The Court noted that appellate authority power to receive Form C and grant relief depends on whether the dealer shows sufficient cause for not producing the form before the assessing authority. Since neither the appellate authority nor the Tribunal examined whether such sufficient cause existed, but proceeded on the view that they lacked jurisdiction to receive the document, the matter raised a question of law.

Conclusion: The question of law was required to be referred to the High Court, and the Tribunal was directed to state the case and make the reference.

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