1980 (8) TMI 176

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for opinion of the court upon a direction by this Court on an application of the assessee under section 24(2) of the Orissa Sales Tax Act. The question referred is: "Whether, on the facts and in the circumstances of the case, the assessee has the option to furnish any one of the following informations as mentioned in form D, namely: (i) Purchase order No. and date; (ii) Purchase as per b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... become entitled to the concessional rate. That view was upheld in the first appeal as also by the Tribunal. 3.. Form D is in 3 columns labelled as "counterfoil", "duplicate" and "original". The contents are, however, the same in each column. For convenience, we extract one column of form D: "FORM D FORM OF CERTIFICATE FOR MAKING GOVERNMENT PURCHASES. [See rule 12(1)] (To be used when ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the Government. Seal of the duly authorised officer of the Government. *Particulars of bill/cash memo. Date.........................No.........................Amount......................... Name and address of the seller with name of the State. **Strike out whichever is not applicable. (Note: To be retained by the selling dealer)." 4.. Admittedly, in the D forms filed by the assesse....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the columns has been appropriately filled up and the other two have been struck off, that the form is not complete. As the assessee had produced forms which had complete information of the first column, merely because the other columns had not been filled up the forms produced by the assessee could not be rejected. The forms were complete ones in accordance with law. Once this view is taken, the a....