Mandatory C and F Forms govern concessional tax treatment for inter-State stock transfers; non-production defeats the claim.

Concessional tax treatment for inter-State stock transfers depends on strict compliance with Rule 12(1) of the Central Sales Tax Rules, 1957, which requires production of original C and F Forms within the prescribed time. Where those statutory forms are not produced before the adjudicating authority, the first appellate authority, the Tribunal, or the Court, the concession cannot be claimed. The requirement is mandatory and must be construed strictly to prevent misuse and tax evasion. On that basis, the claim for concessional treatment was rejected and no relief was available.

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Issues: Whether the petitioner was entitled to concessional treatment in respect of inter-State stock transfers despite non-production of the original C and F Forms within the prescribed time.

Analysis: Rule 12(1) of the Central Sales Tax Rules, 1957 requires C and F Forms to be furnished within the stipulated period. The forms were not produced before the adjudicating authority, the first appellate authority, or the Tribunal, and were not on record before the Court. The governing principle is that original statutory forms are mandatory for claiming concessional rate of tax, and the requirement is to be construed strictly to prevent misuse and evasion.

Conclusion: The claim for concession was rightly rejected for want of the mandatory C and F Forms, and the petitioner was not entitled to relief.

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