1970 (5) TMI 67

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....es, by the Government of Orissa, Finance Department Notification No. 6854/CTA/66 dated 4th May, 1966. The sub-rule runs thus: "(11) For the purpose of claiming concessional rate of tax under the Act, by a dealer, the declaration form issued only by the notified authority of the State wherein the goods are taken delivery of in the course of interState trade or commerce, shall be accepted." The s....

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.... be deemed to commence at the time of such delivery and terminate at the time when delivery is taken from such carrier or bailee." If a dealer sells to a registered dealer, other than Government, goods of the description referred to in sub-section (3) of section 8, then under subsection (1) of that section, he shall be liable to pay tax under the Act, which shall be 3 per cent. of his turnover;....

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....ler shall give a declaration duly filled and signed, containing the prescribed particulars, in the prescribed form obtained from the prescribed authority. The prescribed form is form C. Thus, in order to be entitled to the benefit of tax at the concessional rate, the selling dealer must obtain a declaration in form C from the purchasing dealer, who must have been a registered dealer entitled to pu....

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....erala dealer may direct the Orissa dealer to deliver the goods in the State of Andhra Pradesh. Under sub-section (4) of section 8 the declaration form furnished by the Kerala dealer obtained from the appropriate authority in the Kerala State, would be sufficient. But under the impugned sub-rule, such a declaration would not suffice and a further declaration in form C must be obtained from the appr....