Strict Form C compliance governs concessional central sales tax, while tax classification issues may be remitted for fresh consideration.

Concessional central sales tax treatment requires strict compliance with the prescribed Form C declaration requirements, and xerox or duplicate copies cannot substitute for original C Forms or shift the verification burden to the assessing authority. On the tax classification issue, where the impugned order did not substantively examine whether the goods fell under the higher rate or the concessional schedule entry, the matter could be remitted for fresh adjudication with an opportunity for the dealer to produce materials. The challenge therefore failed on Form C compliance, but the assessment was set aside for reconsideration of the rate and classification question.

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Issues: (i) whether the petitioner could claim concessional central sales tax rate without producing original C Forms and by relying on xerox or duplicate copies; (ii) whether the rate of tax classification issue required reconsideration and could be left to the statutory authority for fresh adjudication.

Issue (i): whether the petitioner could claim concessional central sales tax rate without producing original C Forms and by relying on xerox or duplicate copies.

Analysis: The relevant rules governing declarations in Form C require the prescribed documents to be obtained and produced in the manner stipulated under the statutory scheme. The absence of original C Forms cannot be cured by shifting the burden to the assessing authority to verify the transaction from web portal data or by relying on unauthorised substitutes. The procedural requirement for claiming the concessional rate is mandatory and must be strictly complied with.

Conclusion: The issue is answered against the petitioner and in favour of the Revenue.

Issue (ii): whether the rate of tax classification issue required reconsideration and could be left to the statutory authority for fresh adjudication.

Analysis: The impugned order did not contain any substantive discussion on whether the goods were taxable at 12.5% or at the concessional rate of 4% under the relevant schedule entry. That question involved factual and classificatory examination better undertaken by the statutory authority in accordance with law. The matter was therefore fit to be remitted for fresh consideration, along with an opportunity to the petitioner to place the necessary materials.

Conclusion: The issue is answered in favour of the petitioner to the extent of remand for reconsideration.

Final Conclusion: The challenge failed on the C Form compliance issue, but the assessment was set aside and sent back for fresh decision on the tax classification and rate question.

Ratio Decidendi: A dealer seeking concessional central sales tax treatment must strictly satisfy the prescribed declaration and form requirements, and where the classification or rate issue is not substantively dealt with, the authority may be directed to reconsider the matter afresh in accordance with law.

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