Strict compliance with C Form requirements governs sales tax exemption claims under the Central Sales Tax Act.

Strict compliance with the C Form requirement under the Central Sales Tax Act was treated as a statutory precondition for claiming exemption or rebate under the sales tax policy. Because the prescribed declaration was not furnished within the required time, the dealer was held disentitled to the tax benefit. The writ court also found no reason to interfere with the assessment and revisional orders, noting that the assessment had already granted more remission than legally admissible and that the revisional approach was reasonable. Exemption provisions were construed strictly, and the authorities cited by the petitioner were distinguished on their facts.

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Issues: Whether exemption or rebate under the sales tax policy could be claimed without furnishing C Forms in terms of section 8(4) of the Central Sales Tax Act, 1956, and whether the assessment and revisional orders called for interference.

Analysis: Section 8(5) of the Central Sales Tax Act, 1956 operates only upon fulfilment of the requirements of section 8(4). Furnishing of the prescribed declaration in C Form within the prescribed time is a statutory condition, and the absence of such compliance disentitles the dealer from claiming the notified rebate. The writ court also treated the revisional authority's approach as reasonable, noting that the assessment had already allowed more than the legally admissible remission and that no prejudicial order could be passed in the revision. The principle of strict interpretation of exemption provisions was applied, and the authorities relied on by the petitioner were held to be distinguishable on facts.

Conclusion: The claim for exemption without compliance with the C Form requirement was rejected, and the impugned orders were upheld.

Final Conclusion: The writ petition failed on merits because the statutory preconditions for availing the tax benefit were not satisfied.

Ratio Decidendi: A statutory tax exemption dependent on compliance with declaration requirements cannot be granted unless the prescribed conditions are strictly fulfilled, and exemption provisions must be construed strictly in favour of the Revenue.

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