Separate incentive entitlement under State scheme must be independently considered apart from CST liability for missing declaration forms.

The Tribunal was required to independently examine the assessee's entitlement to incentive benefits under the State incentive scheme, as that claim arose from an eligibility certificate and investment-based exemption scheme and was distinct from the issue of tax liability under the Central sales tax regime for non-furnishing of C/D declaration forms. By proceeding only on the tax-rate question without addressing the separate incentive claim, the Tribunal failed to consider a material aspect requiring adjudication. The matter was therefore remitted for fresh consideration by the Tribunal, and the revision petition succeeded to that extent.

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Issues: Whether the Tribunal erred in failing to independently consider the assessee's entitlement to incentive benefits under the State incentive scheme, distinct from the liability arising from non-furnishing of C/D declaration forms under the Central sales tax regime, warranting remand of the matter.

Analysis: The assessee's claim to incentive benefit was founded on an eligibility certificate and the investment-based exemption scheme issued by the State Government. That claim was separate from the question of the applicable rate of tax on inter-State sales in the absence of C/D declaration forms. The Tribunal had proceeded on the latter issue without independently examining whether the incentive scheme could be invoked against the higher tax liability. Since the distinct nature of the two claims was not addressed, the order suffered from non-consideration of a material aspect requiring adjudication.

Conclusion: The matter was required to be reconsidered by the Tribunal afresh, and the revision petition succeeded to that extent.

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