Strict compliance with statutory declaration requirements governs sales tax exemption claims; invalid Form A-5 defeats exemption.

A sales tax exemption claim under Rule 17-C of the Andhra Pradesh General Sales Tax Rules, 1957 required strict compliance with the prescribed declaration procedure. The dealer had to furnish Form A-5, and the form had to bear the official seal of the assessing authority; a declaration without the seal was not a valid statutory form. The claim also needed supporting material showing that the principal had paid tax on the disputed turnover. Because these mandatory requirements were not met, the revisional authority was justified in withdrawing the exemption and the Tribunal was justified in affirming that order.

---

---

Issues: Whether the petitioner was entitled to sales tax exemption without filing Form A-5 in the manner prescribed under Rule 17-C of the Andhra Pradesh General Sales Tax Rules, 1957 and whether the revisional orders withdrawing the exemption suffered from any illegality.

Analysis: Rule 17-C(1) required the dealer to furnish a declaration in Form A-5, and Rule 17-C(2) mandated that the declaration forms bear the official seal of the assessing authority concerned. The declaration produced by the petitioner did not bear the required seal and was therefore not in compliance with the prescribed statutory form. The petitioner also failed to place material to show that the principal had paid tax on the disputed turnover, which was necessary to sustain the exemption claim. In these circumstances, the revisional authority was justified in withdrawing the exemption and the Tribunal was justified in affirming that order.

Conclusion: The exemption claim was invalid for non-compliance with the prescribed declaration requirements, and the revisional orders did not suffer from any legal infirmity.

Ratio Decidendi: A claim for exemption based on a statutory declaration must satisfy the prescribed procedural requirements strictly, and non-compliance with the mandatory declaration form conditions justifies denial of the exemption.

---