TaxTMI 
TaxTMI 
1968 (3) TMI 93
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....der the facts and circumstances of the case, one 'C' Form submitted by the assessee under the Central Sales Tax Act was valid?" 2.. The questions arise in this manner. The assessee, Messrs Girja Prasad Sunderlal, Satna, is a dealer in tendu leaves at Satna. In proceedings for assessment of sales tax for the year 1961-62, the assessee was assessed to pay tax at 7 per cent. on a turnover of Rs. 81,954.15 P. from sales of tendu leaves to one Messrs A.S. Kasim & Brothers of Tadpali in Andhra Pradesh. The assessing authority declined to assess the turnover at 1 per cent. under sub-section (1) of section 8 of the Central Sales Tax Act, 1956 (74 of 1956), on the ground that the declaration in Form "C" of the purchasing dealer submitted by the ass....
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....red dealer to whom the goods are sold. The expressions "prescribed authority" and "prescribed manner" mean the authority and manner prescribed by rules made under the Act. Section 13(1) of the Central Sales Tax Act authorises the Central Government to make rules providing, inter alia, the form in which, and the particulars to be contained in, any declaration or certificate to be given under the Act. 4.. The assessee did furnish the requisite declaration in Form "C" prescribed under the Rules, framed by the Central Government, in exercise of the powers vested in them by section 13(1)(d) of the Act. Its liability to pay tax at the higher rate proceeds on the breach of the proviso to rule 8 of the Madhya Pradesh Sales Tax (Central) Rules, 195....
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.... were of the view that the declaration was in breach of the rule. In State of Madras v. R. Nand Lal & Co. [1967] 20 S.T.C. 374 S.C. , their Lordships of the Supreme Court have recently questioned the validity of the corresponding rule,10(1) of the Central Sales Tax (Madras) Rules, 1957, in these words: "We are constrained to observe that the rule-making authorities have failed to appreciate the scheme of section 13 of the Central Sales Tax Act. We are of the opinion that it was not within the competence of the State authorities under section 13(3) and (4) of the Central Sales Tax Act to provide that a single declaration covering more than one transaction shall not be made. Authority to prescribe such an injunction cannot have its source in....