1976 (1) TMI 156

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.... Lucknow, has referred under section 11(3) the following question for our opinion: "Whether, on the facts and in the circumstances of the instant case, the Judge (Revisions) was justified in law in partly accepting and partly rejecting form C No. C/1-901122?" The question arises out of assessment proceedings for the year 1962-63. The assessee declared a turnover of Rs. 53,708. Benefit to red....

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....elief in respect of the third transaction was, however, disallowed. The Commissioner, Sales Tax, preferred a revision against this decision. The Judge (Revisions) upheld the order of the Assistant Commissioner, Sales Tax. The standing counsel contended that in view of the proviso to rule 8(1-C) of the Central Sales Tax Rules, a single certificate could not cover more than one transaction, where th....

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....d by the assessee in respect of the two transactions shown in the declaration which were less than Rs. 5,000. Rule 8(1-C) or its proviso does not postulate the rejection of the declaration in its totality where more than one transaction is comprised in a declaration and exceeds Rs. 5,000. These rules have been framed in order to give effect to the provision of section 8(1) and (4) of the Central S....