Concessional tax on Form IIIB claims cannot be denied merely because one declaration spans more than one quarter.

Form IIIB under Rule 25B of the U.P. Trade Tax Rules, 1948 is required to claim concessional tax on goods purchased as raw material for manufacture of notified goods. A declaration form covering transactions for more than one quarter was not, by itself, a valid basis to the concession, because the tax rate for the commodity ordinarily remained unchanged throughout the assessment year and the defect did not affect entitlement in the absence of other illegality. The dealer's claim to the concessional rate was therefore upheld and the Revenue's objection failed.

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Issues: Whether a single declaration form IIIB covering transactions for more than one quarter could be rejected so as to deny concessional rate of tax to the dealer.

Analysis: Rule 25B of the U.P. Trade Tax Rules, 1948 requires furnishing of form IIIB where a dealer seeks concession in respect of goods purchased for use as raw material for manufacture of notified goods. The Court held that, for a complete assessment year, the rate of tax ordinarily remains the same for the commodity concerned, and the mere fact that the declaration form covered entries for more than one quarter was not, by itself, a sufficient ground to deny the concession. The authorities below had rightly proceeded on the basis that such a defect did not affect the entitlement to concessional tax in the absence of any other illegality.

Conclusion: The dealer was entitled to the concessional rate of tax and the Revenue's challenge failed.

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