Concessional rate eligibility requires sale to a specified government entity and production of the prescribed Form III-D, not a separate contract.

Entitlement to a concessional trade-tax rate turns on two statutory conditions: a sale to a specified government department/corporation/undertaking and furnishing the prescribed certificate/declaration (Form III-D); no separate agreement of sale is prescribed as a prerequisite. The revenue's insistence on production of a distinct contract was not required where the goods were supplied to the government corporation and Forms III-D were produced; existing authorisations on record sufficed to establish the supply. Operative effect: production of Form III-D and proof of sale to the specified entity satisfy the statutory requirements for the concessional rate.

---

---

Issues: Whether existence of a contract between the assessee and a Government department or Corporation is essential for granting concessional rate of tax under Section 3-G of the Trade Tax Act when it is undisputed that the goods were supplied to the Government Corporation and covered by Form III-D.

Analysis: Section 3-G permits the State Government to prescribe special rates of tax on sales to specified government departments, corporations or undertakings provided the sale is made to such entity and a certificate or declaration is furnished to the assessing authority in the prescribed form; Rule 12-C prescribes Form III-D as the prescribed form. The assessee supplied fabricated steel structures to the U.P. Power Corporation Ltd. and produced Forms III-D issued by that Corporation. The authorities denied concession solely because no separate agreement of sale between the assessee and the Corporation was produced. The statutory scheme under Section 3-G does not prescribe production of a contract as a precondition; it requires (i) sale to the specified government entity and (ii) furnishing of the prescribed certificate/declaration (Form III-D). The assessee satisfied both statutory conditions and the agreements and amendment on record authorised the assessee to supply the structures to the Corporation.

Conclusion: The question is answered in favour of the assessee and against the revenue; for availing concessional rate under Section 3-G of the Trade Tax Act production of an agreement of sale with the Government, Corporation or Undertaking is not required where the goods were supplied to the Corporation and the prescribed Form III-D was produced.

Ratio Decidendi: Under Section 3-G of the Trade Tax Act, entitlement to the concessional rate depends on sale to the specified government entity and furnishing of the prescribed certificate/declaration (Form III-D); no separate contract of sale is a statutory prerequisite for the concessional rate.

---