1970 (3) TMI 119

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...."Whether on the facts and circumstances of the case, the nonacceptance of the duplicate declaration form 'C' by the first appellate authority in respect of the goods worth Rs. 10,496.80 and thereby denying the concessional rate of tax under section 8(1)(b) of the Central Sales Tax Act, is justified." 2.. The assessment relates to the quarter ending 31st March, 1962. The dealer took time before ....

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.... amended on 1st October, 1958, by Notification No. 31729 C.T.A.-4/58F. Clause (iv) of the amended rule 6(d) reads as follows: "If a duly filled in and signed declaration form after issue by the purchasing dealer is lost in transit or from the custody of the selling dealer, the latter shall obtain a duplicate copy of the declaration from the registered dealer to whom he sold the goods and produc....

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....ation is whether the first appellate authority should have accepted the duplicate declaration in support of the petitioner's claim for concessional rate. 5.. The legal position has, in the meantime, been settled by this court in Tata Iron & Steel Co. Ltd. v. State of Orissa and Others[1970] 25 S.T.C. 171. Therein it has been pointed out that it may so happen in certain cases that declarations m....