Conditional sales tax exemption under section 8(5) depends on Form C compliance and cannot stand otherwise.

The claimed benefit under section 8(5) of the Central Sales Tax Act is described as prospective and conditional, not an indefeasible right. Its availability depends on compliance with the statutory requirements attached to the provision, including production of Form C. Where Form C is not produced, an assessment granting the exemption cannot be sustained, and the revisional authority may correct the error. The reassessment order was therefore upheld on the stated facts.

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Issues: Whether the petitioner was entitled to exemption or incentive under section 8(5) of the Central Sales Tax Act without producing Form C.

Analysis: The claimed benefit under section 8(5) was treated as prospective and conditional, not as an indefeasible right. The availability of the exemption depended on fulfilment of the conditions attached to that provision. Since Form C had not been produced, the original assessment granting exemption could not be sustained, and the revisional authority was justified in correcting the error.

Conclusion: The petitioner was not entitled to the exemption without compliance with the statutory requirement of producing Form C, and the reassessment order was upheld.

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