1992 (6) TMI 164

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.... K. SHIVASHANKAT, BHAT, J.-In respect of two assessment years 1977-78 and 1978-79, the question involved pertains to the declaration filed by the appellant in respect of the sale of condensed milk to Southern Railways.   2.. There is no dispute that the transactions in question were interState sales. The assessing authority did not accept the "D" forms, but held that the appellant shoul....

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.......... (a)............... (b)............... (2A)............. (3)............... (4) The provisions of sub-section (1) shall not apply to any sale in the course of inter-State trade or commerce unless the dealer selling the goods furnishes to the prescribed authority in the prescribed manner- (a) a declaration duly filled and signed by the registered dealer to whom the goods are....

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.... a case of registered dealer, the form is to be the "C" form.   6.. According to Mr. E.R. Indrakumar, the appellant had no control over the Indian Railways. Admittedly, the Indian Railways belonged to the Government of India. It has furnished the "D" declaration on its own which assures that it is not a registered dealer. The certificate issued by the railways clearly states that it is not....

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....as happened in the instant case. The Supreme Court actually did not state that every dealer should be treated as a registered dealer. The phrase referred in section 8(4)(b) is "not being a registered dealer" and under the Central Sales Tax Act, registered dealer is defined as a dealer who is registered under section 7. Under section 7, every dealer liable to pay tax under the Central Sales Tax Act....