Form C declarations for concessional tax were confined to the permitted quarterly span, not the entire year.

Form C had to be furnished in the manner required for claiming concessional tax under section 8(4) of the Central Sales Tax Act, 1956, and Rule 12(1) of the Central Sales Tax (Registration and Turnover) Rules, 1957 was treated as allowing a single declaration only for transactions within one quarter. The Court held that the rule could not be stretched to validate one Form C for transactions spread across the whole year, and declined to accept the assessee's reliance on other decisions on the facts. Concessional tax treatment on the basis of a single annual Form C was therefore denied.

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Issues: Whether a single declaration Form C could be treated as valid for transactions covering the entire year and whether the assessee was entitled to concessional tax treatment on that basis.

Analysis: The statutory scheme required furnishing of declaration Form C for claiming concessional tax under section 8(4) of the Central Sales Tax Act, 1956. Rule 12(1) of the Central Sales Tax (Registration and Turnover) Rules, 1957 was treated as permitting a single Form C for transactions of one quarter, and not for the whole year. The Court found no infirmity in the Tribunal's view that the provision could not be stretched to validate one Form C for transactions spread beyond the permitted quarterly span, and it declined to accept the assessee's reliance on other decisions on the facts of the case.

Conclusion: The assessee was not entitled to treat a single Form C as valid for the entire year, and the denial of concessional tax benefit was upheld.

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