Strict compliance with original C and F Forms requirement governs concessional CST treatment; claim failed for non-production.

Concessional tax treatment under the CST regime requires strict compliance with the obligation to furnish original C and F Forms within the prescribed time under Rule 12(1) of the CST Rules. As the assessee failed to produce the forms before the assessing authority, the first appellate authority, the Tribunal, or the Court, and they were absent from the record, the claim for concessional treatment could not be sustained. The rejection of the claim was upheld and the revision petition failed.

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Issues: Whether the assessee was entitled to concessional tax treatment in the absence of timely production of original C and F Forms, and whether the rejection of the claim for want of such forms was sustainable.

Analysis: The relevant assessment years were 2015-16, 2016-17 and 2017-18. Rule 12(1) of the CST Rules required C and F Forms to be furnished within three months. The forms were not produced before the adjudicating authority, the first appellate authority, the Tribunal, or the Court, and remained absent from the record. The governing principle is that production of the original forms is mandatory and not a mere technicality. Strict compliance is required for claiming concessional treatment under the CST regime.

Conclusion: The rejection of the assessee's claim for want of C and F Forms was upheld, and the issue was decided against the assessee.

Final Conclusion: The revision petition failed because the statutory condition for concessional treatment was not satisfied on the record.

Ratio Decidendi: A dealer cannot claim concessional tax treatment under the CST framework without strict compliance with the requirement to furnish the original statutory forms within the prescribed time.

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