1968 (12) TMI 75

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....ted the Form 'D' on the ground that it did not specify the amount for which the sale had been effected. Accordingly instead of giving the assessee the benefit of the concessional rate under section 8(1)(a), he assessed the turnover to tax at the rate of 7 per cent. An appeal by the assessee in the matter was dismissed by the Assistant Commissioner (judicial) Sales Tax. The assessee filed a revision application. Before the judge (Revisions) reliance was placed upon a circular issued by the Commissioner of Sales Tax directing Sales Tax Officers to permit assessees to have the Form 'D' rectified where it was found that it suffered from some defect. The Judge (Revisions) took note of the circular and held that the Sales Tax Officer should have ....

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....1957, provides that the certificate referred to in section 8(4) shall be in Form 'D'. The prescribed Form 'D' mentions a number of particulars to be filled in by the officers of the Government, and among those particulars, are particulars of the purchase order and of the bill. It appears that in the case before us, the bill number and the amount for which the sale was made were not entered in the Form 'D' issued by the Government officer and the Form 'D' was filed by the assessee as it was. When the case came on for hearing before the Judge (Revisions), he referred to the circular issued by the Commissioner of Sales Tax to Sales Tax Officers directing that in case where Form 'D' was defective and suffered from some irregularity, the Sales T....