1970 (3) TMI 136

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....the purchasing dealers outside the State of Orissa in support of its claim for concessional rate of tax. Rule 6(a)(ii) of the Central Sales Tax (Orissa) Rules, 1957, prior to its amendment on 20th February, 1964, so far as relevant, stood thus: "Before furnishing the declaration to the selling dealer the purchasing dealer, or a person authorised by him in this behalf, shall fill in all required particulars in the form, and shall also affix his usual signature in the space provided in the form for this purpose. " After amendment, the aforesaid rule stands thus: "Before furnishing the declaration to the selling dealer the purchasing dealer, or a person authorised by him in this behalf, shall fill in all required particulars in the form,....

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....ith in form 'C' by the purchasing dealer by way of affixing his signature is in contravention of section 13(3) and section 13(4)(e) of the Central Sales Tax Act (hereinafter referred to as the Act). He further contended that the Orissa rule is not binding on the purchasing dealers of other States who in the course of interState trade purchase from the dealers in Orissa, and as such form 'C' procured from the purchasing dealers of outside States cannot be questioned in Orissa for non-compliance of the impugned rule. Both the contentions require careful examination. 3.. Section 13(1)(d) of the Act lays down that the Central Government may, by notification in the Official Gazette, make rules providing for the form in which and the particula....

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...., and Another v. K. I. Abraham[1967] 20 S.T.C. 367 (S.C.). At page 372, their Lordships observed thus: "In our opinion, the phrase 'in the prescribed manner' occurring in section 8(4) of the Act only confers power on the rule-making authority to prescribe a rule stating what particulars are to be mentioned in the prescribed form, the nature and value of the goods sold, the parties to whom they are sold, and to which authority the form is to be furnished." This passage leaves no room for doubt that further particulars in the prescribed form can be introduced by the State Government under their rule-making power. This is, however, subject to the restriction prescribed in section 13(3), namely, that there would be no inconsistency between t....