1967 (6) TMI 38

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....iew that the assessee failed to file along with the returns declarations in "C" Forms. The assessee claimed exemption of the entire turnover from tax under section 6(2) of the Central Sales Tax Act and had duly filed the "E-I" Forms. The Tribunal accepted the assessee's contention that sub-rules (2) and (5) of rule 9-B of the Central Sales Tax (Madras) Rules, 1957, are in excess of the rule-making....

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....ars." The Central Sales Tax (Registration and Turnover) Rules, 1957, prescribe that the certificate for purposes of section 6(2) should be in Form "E-I". There is no dispute that the assessee did file "E-I" Forms in respect of the turnover in dispute. But the revenue insisted upon the assessee producing declarations in Form "C", which the assessee resisted and declined. Apparently, the revenue rel....

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.... in Form E-I or E-II as the case may be." The Tribunal, as we mentioned, was of the opinion and, we think, quite rightly, that sub-rule (5) is not within the rule-making power of the State Government. The proviso only requires that the dealer, in order to qualify himself to the exemption under sub-section (2) of section 6, should produce a certificate in the prescribed form relating to the turno....

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....rm E-I obtained from the dealer from whom the assessee has purchased, are produced. Nowhere is any indication to be found in sub-section (2) or the proviso thereto, that "C" Form as such should be obtained and produced. Nor do we find in section 13(4) any authority for the State Government 'to frame a rule, like sub-rule (5) of rule 9-B. The Tribunal was, therefore, right in its view that subrule ....