C Form compliance remains mandatory for concessional inter-State sales taxation, with unsupported transactions denied the reduced rate.

Concessional taxation for inter-State sales under the Central Sales Tax Act requires the selling dealer to furnish prescribed C Forms, making their production a mandatory condition for the reduced rate. The notes explain that partial acceptance of C Forms may reduce the corresponding demand, but transactions unsupported by the remaining forms do not qualify for concessional treatment. Where the outstanding forms remain unproduced for an extended period, further time for submission need not be granted, and no substantial question of law arises on those facts.

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Issues: Whether non-production of the remaining statutory C Forms entitled the assessee to the concessional rate applicable to inter-State sales or required further time for their production.

Analysis: The concessional rate under Section 8(1) of the Central Sales Tax Act, 1956 is unavailable unless the selling dealer furnishes the prescribed declaration under Section 8(4). Furnishing C Forms is therefore a mandatory pre-condition. Although partial forms had been accepted in the first appeal and the demand correspondingly reduced, the remaining forms had not been produced even after nine years from the relevant assessment year.

Conclusion: The assessee was not entitled to a further opportunity or to concessional taxation for transactions unsupported by the remaining C Forms; no substantial question of law arose.

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