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Issues: Whether, after the amendment of Rule 12(11) of the Central Sales Tax (Registration and Turnover) Rules, 1957 with effect from 7 June 2005, Form I for sale to a unit in a Special Economic Zone still required countersignature and certification by the SEZ authority, and whether the revision order demanding tax could be sustained on the ground of non-compliance.
Analysis: Section 8(6) of the Central Sales Tax Act, 1956 grants exemption from tax on inter-State sales to a registered dealer for use in a Special Economic Zone, subject to the conditions in section 8(8). The amended Rule 12(11) no longer retains the earlier requirement that Form I be countersigned and certified by the authority specified by the Central Government; it only requires that the declaration be in Form I. The Court held that the omitted condition cannot be read back into the rule, and that the form issued by the Commercial Tax Officer and signed by the registered dealer satisfied the statutory requirement. The Tribunal's view that the revised rule had simplified the procedure was upheld.
Conclusion: The Form I requirement was held to be duly complied with, and the revisional demand based on alleged invalidity of the form was not sustainable.
Final Conclusion: The challenge to the Tribunal's order failed, and the assessment revision made by the revenue authority was not restored.
Ratio Decidendi: Where a statutory form requirement has been expressly simplified by amendment, the earlier omitted procedural condition cannot be impliedly reintroduced, and compliance is to be tested only against the text of the amended rule.
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