1975 (9) TMI 60

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.... preferred appeal against the order before the appellate Assistant Commissioner and also produced a certificate from Commercial Tax Officer, Nizamabad that the said firm Nizamabad had purchased tendu patta from him for the above amount and had also issued a 'C' Form, but the first appellate authority held that such certificate could not be accepted under Rules and appeal was rejected. Against this order second appeal has been preferred before the Tribunal u/s.38(2) of the M.P. General Sales Tax Act, read with s. 9 (2) of the Central Act. 2. Appellant's sole contention in this appeal is that in the peculiar circumstances of this case the secondary evidence regarding 'C' form namely the photostate copy and the certificate of the Commercial....

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.... copy filed by appellant. Counsel urged that in this case the original and duplicate were both lost in transit, and the dealer was prevented from obtaining a duplicate 'C' form from Nizamabad dealer as that dealer had wound up his business. Under the circumstances, he could only furnish secondary evidence regarding the existence of this 'C' form, which he has done, and this should have been accepted. A decision of the Madras High Court Shansshila Oil Mills vs. State of Madras was cited in support of this argument. Learned counsel for the Department opposed this contention with the argument that Rules did not provide that a photocopy or certificate of Commercial Tax Officer could be accepted as a substitute for the original 'C' form. Henc....

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....us the selling dealer is required to furnish the part of the form marked 'original' to the assessing authority, and in case the original is lost he may furnish duplicate which the assessing authority, accept in his discretion, or he may obtain the duplicate from the purchasing dealer. In this case the original and duplicate were both lost in transit. Thus the only alternative was to obtain another duplicate from the purchasing dealer. That, however, was not possible, as the purchasing dealer had meanwhile wound up the business and deposited all the 'C' forms with the Sales Tax Department. Appellant then approached the department and he has obtained the photostate copy of the counterfoil maintained by that dealer and also the certificate fro....