Court directs consideration of duplicate C-Form for tax assessment

The Court allowed the writ petition challenging the assessment under the Central Sales Tax Act, directing the respondent to consider the duplicate part of the C-Form submitted by the petitioner. The Court emphasized that the duplicate part is crucial for verifying the genuineness of the claim for concessional tax rates. Relying on a previous judgment, the Court held that filing the duplicate part instead of the original part constitutes compliance with the law. The impugned order was set aside, and the matter was remitted for fresh consideration by the respondent, who was instructed to assess the duplicate part of the C-Form.

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Issues:
Challenge to assessment under Central Sales Tax Act based on non-consideration of duplicate part of C-Forms.

Analysis:
The petitioner, a dealer in lithographic plates and densitometers, challenged an order passed under the Central Sales Tax Act, alleging that the respondent failed to consider the duplicate part of the C-Forms, resulting in the denial of the concessional rate of tax benefit. The petitioner claimed to have submitted original C-Forms, which were allegedly lost by the respondent. The respondent denied this claim in their response. The crux of the issue was whether the respondent's assessment disregarded the duplicate part of the C-Forms, which is a crucial component for verifying the genuineness of the claim for concessional rate of tax.

The Court highlighted that the duplicate part of the C-Forms is distinct from a photostat copy and forms an essential part of the C-Form, which includes duplicate, original, and counterfoil sections. If the original part, meant for submission to the Department, is lost, the genuineness of the claim can still be verified from the duplicate part. The Court referenced a judgment by the Madhya Pradesh High Court, emphasizing that filing the duplicate part instead of the original part of Form C constitutes sufficient compliance with the relevant provisions, entitling the dealer to the concessional rate of tax benefit under the Central Act.

Based on the legal principles established in the referenced judgment, the Court concluded that the petitioner's case should be considered by taking into account the duplicate part of the C-Form instead of the original. Consequently, the Court allowed the writ petition, set aside the impugned order, and remitted the matter back to the respondent for fresh consideration. The respondent was directed to assess the duplicate part of the C-Form, verify its correctness, and proceed further in accordance with the law. No costs were awarded in this matter, and the case was closed following the Court's decision.

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