Strict compliance for Form C declarations under sales tax law: defective forms cannot secure concessional tax treatment.

A dealer claiming the concessional rate under the Central Sales Tax Act must furnish a valid declaration in Form C in the prescribed form and manner, duly completed and signed by the purchasing dealer. Forms issued before the sales and later completed by the seller did not satisfy section 8(4)(a) of the Central Sales Tax Act, 1956 or rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957. Subsequent buyer certificates could not cure the defect, and substantial compliance could not replace the statutory requirement of strict compliance. The disputed turnover therefore was not eligible for concessional tax treatment.

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Issues: Whether C forms furnished by the selling dealer before the actual sales, and later supported only by buyers' certificates, satisfied the statutory requirements for claiming the concessional rate of tax under the Central Sales Tax Act and the rules framed thereunder.

Analysis: The statutory scheme required the selling dealer to obtain declarations in form C in the prescribed form and manner from the purchasing dealer, with the declaration properly filled in and signed and containing the prescribed particulars. The forms in dispute had been issued by the buyers before the sales were effected, and the missing particulars were filled in by the seller. The Court held that this did not amount to compliance with the mandatory requirements of section 8(4)(a) of the Central Sales Tax Act, 1956 and rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957. The later certificates from the buyers could not cure the defect, and the principle of substantial compliance could not override the statutory mandate of strict compliance.

Conclusion: The disputed turnover was not entitled to the concessional rate on the basis of the defective C forms, and the assessee's challenge failed.

Ratio Decidendi: A dealer claiming concessional tax under the Central Sales Tax Act must furnish a valid declaration in form C in the prescribed manner, and non-compliance cannot be cured by other evidence or subsequent certificates.

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