1985 (11) TMI 213

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.... allow the benefit of concessional rate of tax to the appellant on his inter-State sales when rules 8 to 8F under the Central Sales Tax Rules, 1957, do not provide admission of such secondary evidence?"   2.. The material facts are these: The relevant period of assessment is 10th November, 1970, to 18th October, 1971. The dealer claimed levy of sales tax at concessional rate on sale of "tendu patta" by it for the amount of Rs. 1,13,182. This claim by the dealer was rejected on the ground that it was not supported by production of a declaration in form C as required by the statutory provisions. The dealer had merely produced a photostat copy of the counterfoil of form C retained by the purchasing dealer and neither the original no....

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....essional rate claimed by the dealer cannot be given. The Supreme Court in Kedarnath Jute Manufacturing Company's case [1965] 16 STC 607 (SC) noticed the stringency of the provisions which permit giving of the concessional rate only when it is claimed in the manner prescribed and held that the benefit being made available, subject to the condition laid down, the person claiming that benefit can avail it only on fulfilling the condition in the manner prescribed by the statutory provision. There is, thus, no escape from the conclusion that unless the dealer has satisfied the prescribed condition in the prescribed manner, the benefit of the concessional rate claimed cannot be given. 4.. Sub-section (4) of section 8 of the Central Sales Tax A....