Tax-paid pulses exemption sustained despite missing declaration forms in inter-State sales under the applicable notification.

Inter-State sale of pulses remained exempt from Central sales tax where the applicable notification covered tax-paid goods and the dealer proved that the pulses had already suffered tax under the U.P. Sales Tax Act. The Tribunal's factual finding that the goods were tax-paid brought the sales within the exemption, so non-production of forms C or F did not by itself make the transactions taxable. The exemption was therefore upheld and the revision failed.

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Issues: Whether sale of pulses in inter-State transactions was exempt from Central sales tax in the absence of forms C or F, where the goods were found to be tax-paid goods under the relevant notification.

Analysis: The notification governing pulses provided exemption where the selling dealer proved that tax on such goods had been paid under the U.P. Sales Tax Act, or where the prescribed declaration form obtained from the dealer from whom the goods were purchased was furnished up to the time of assessment. The Tribunal recorded a finding of fact that the pulses sold in inter-State sale were tax-paid goods in Uttar Pradesh. On that factual finding, and in view of the applicable notifications, the absence of forms C or F did not make the sale taxable.

Conclusion: The exemption was available and the Tribunal's order suffered from no illegality.

Final Conclusion: The revision failed because the statutory notification protected sales of tax-paid pulses, and the Tribunal's factual finding brought the case within that exemption.

Ratio Decidendi: Where the applicable notification grants exemption to pulses if tax-paid status is proved, a factual finding that the goods were tax-paid is sufficient to sustain exemption notwithstanding non-production of forms C or F.

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