1978 (5) TMI 106

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....egistered dealer. For the assessment year 1967-68, he claimed exemption from sales tax on a turnover of Rs. 20,000, which was the subject-matter of resale by him. This turnover was refused exemption from tax on the ground that the assessee had failed to furnish C form. The matter went up before the Judge (Revisions), Sales Tax. He held that rule 8-B(4)(ii) of the Central Sales Tax (U.P.) Rules was....

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....acts and in the circumstances of the case, the provisions of the Central Sales Tax (U.P.) Rules, rule 8-B(4), are mandatory or directory? (2) Whether, on the facts and in the circumstances of the case, the Additional Revising Authority erred in law in granting the exemption?" Rule 8-B of the Rules refers to the issue of certificate in form E-I or E-II and matters incidental thereto. Sub-rule....

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....as the case may be, with his return in form I, he may forward the same later on but not later than the close of the first quarter of the next assessment year or the date on which he is required to produce his accounts for final assessment in respect of the year to which the claim pertains, whichever is earlier." It will be seen that sub-rule (4) imposes conditions on the fulfilment of which exe....