Declaration-form compliance governs inter-state sales exemption, and promissory estoppel cannot override the statutory condition.

Amendment of the Central Sales Tax framework and the later industrial incentive notification made exemption on inter-state sales turnover conditional on compliance with the declaration-form requirement under the statutory scheme. The document notes that furnishing Form C or Form D remained necessary for claiming the exemption, and that a State incentive notification could not override that statutory condition. It also states that promissory estoppel could not be invoked to defeat the statute. On that basis, the assessee's exemption claim was upheld and the Revenue's contrary objection based on non-production of declaration forms did not succeed.

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Issues: Whether the amendment to Section 8(5) of the Central Sales Tax Act, 1956 and the notification dated 31.05.2002 required furnishing of declaration forms in Form C or Form D as a condition for availing exemption on inter-state sales turnover under the industrial incentive scheme.

Analysis: The revision arose from reassessment of inter-state sales turnover where exemption had been granted under earlier industrial incentive notifications. The amended statutory regime made the exemption under Section 8(5) of the Central Sales Tax Act, 1956 subject to compliance with Section 8(4), and the later notification issued by the State Government imposed the requirement of furnishing C or D declaration forms. The Court, following the binding co-ordinate Bench view, held that the amendment did not alter the operation of Section 8(5) so as to negate the statutory requirement of declaration forms. The plea based on promissory estoppel could not prevail against the statutory mandate.

Conclusion: The question was answered in favour of the assessee and against the Revenue; non-production of C or D forms could not defeat the exemption claim in the manner contended by the Revenue.

Final Conclusion: The revision petition failed, and the assessee's entitlement was upheld on the statutory issue relating to exemption for inter-state sales turnover.

Ratio Decidendi: Where the amended statutory scheme makes exemption contingent on compliance with the declaration-form requirement, an industrial incentive notification cannot override that statutory condition, and promissory estoppel cannot be used to defeat the statute.

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