Concessional tax on sales to a Corporation requires only the prescribed declaration, not a separate supply contract.

Concessional tax on sales to a specified Corporation under the Trade Tax Act is available when the dealer furnishes the prescribed declaration, here Form III-D under Rule 12-C, and no additional proof of a separate contract may be read into the provision unless expressly required. The text states that the assessee was authorised to supply fabricated and galvanised steel structures to the Corporation and the supplies were covered by Form III-D, so the statutory condition for concessional treatment was satisfied. On that basis, the reassessment and appellate orders were set aside and the revision succeeded.

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Issues: Whether, for availing concessional rate of tax on sales made to a Corporation, the assessee was required to prove a separate contract with the Corporation in addition to supplying the goods covered by the prescribed declaration form.

Analysis: The revision concerned reassessment of turnover on the ground that the assessee was not entitled to concessional tax because no direct supply contract existed with the Corporation. The material on record showed that the assessee was authorised under the relevant agreements to supply fabricated and galvanised steel structures to the Corporation, and the supplies were in fact covered by Form III-D issued by the Corporation. Section 3-G of the Trade Tax Act permits concessional taxation on sales to specified Government bodies, Corporations, Undertakings or Government Companies when the dealer furnishes the prescribed certificate or declaration. Rule 12-C of the Rules framed under the Act makes Form III-D the prescribed declaration. The provision did not require proof of any further agreement of sale beyond the supply to the Corporation and the prescribed declaration.

Conclusion: The existence of a separate contract with the Corporation was not a condition for concessional rate of tax once the sale was to the Corporation and was covered by Form III-D; the assessee was entitled to the concession.

Final Conclusion: The reassessment and appellate orders were set aside and the revision succeeded.

Ratio Decidendi: Where a taxing provision grants concessional rate on sales to a specified Government body or Corporation upon furnishing the prescribed declaration, no additional contractual requirement can be read into the statute unless expressly provided.

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