Form IX-C requirement held directory for fertilizer resale exemption where evidence proved prior special tax recovery.

Production of form IX-C was not an inflexible for exemption from special tax on subsequent sales of fertilizers. The Court held that the dealer's status as a second or subsequent seller could be proved from other evidence on record, and where that material showed special tax had already been recovered on the earlier sale, levying it again on the same turnover would amount to double taxation. The requirement of form IX-C was therefore directory, not mandatory, and exemption was available on the evidence produced.

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Issues: Whether production of declaration in form IX-C was mandatory for exemption from special tax on subsequent sales of fertilizers.

Analysis: The reference turned on whether the absence of form IX-C necessarily defeated the claim for exemption. The Court held that the requirement was not an inflexible condition, and that the dealer's status as a second or subsequent seller could be established from other evidence on record. Where such material showed that special tax had already been recovered in the earlier sale, subjecting the same turnover to special tax again would amount to double levy.

Conclusion: The requirement of producing form IX-C was held to be directory and not mandatory, and the assessee was entitled to exemption on the available evidence.

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