Secondary evidence for lost Form C may support concessional tax treatment when the duplicate cannot reasonably be obtained.

Where the original declaration Form C is lost and a duplicate cannot reasonably be obtained, reliable secondary evidence may be accepted to support concessional tax treatment. A photostate copy of the counterfoil, together with a Commercial Tax Officer's certificate confirming issuance of Form C for the same transaction, was treated as sufficient proof in unusual circumstances where both original and duplicate had been lost in transit and the purchasing dealer had ceased business. The principle applied is that secondary evidence can substitute for the original declaration form when it is credible, official, and the prescribed duplicate is unavailable, allowing the assessee to establish entitlement to concessional assessment.

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Issues: Whether, in the circumstances of loss of the original and duplicate declaration Form C, the assessee could be permitted to rely on a photostate copy of the counterfoil and a certificate from the Commercial Tax Officer as secondary evidence in support of concessional tax treatment.

Analysis: The relevant rules required the selling dealer to furnish the original Form C and contemplated use of the duplicate where the original was unavailable. Here, both original and duplicate had been lost in transit, and the purchasing dealer had wound up business, making procurement of another duplicate impossible. The assessee therefore produced the photostate copy of the counterfoil and an official certificate from the Commercial Tax Officer confirming issuance of Form C for the same transaction. In these unusual circumstances, the evidentiary materials were treated as sufficient substitutes for the original declaration form.

Conclusion: The photostate copy and the certificate were accepted as secondary evidence in place of the original Form C, and the assessee succeeded on the issue.

Ratio Decidendi: Where the original declaration form is lost and a duplicate cannot reasonably be obtained, reliable secondary evidence such as a photostate copy of the counterfoil supported by official certification may be accepted to establish entitlement to concessional assessment.

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