1992 (6) TMI 172

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.... rate of sales tax of 4 per cent on the basis of those C forms. The assessing authority after close scrutiny, during the course of assessment, found sixteen C forms to be defective and disallowed the claim for the concessional amount in respect of those turnover covered by the said C forms. The turnover in question relating to the said C forms is Rs. 1,31,467.26 and the said turnover was subjected to the levy at 13 per cent. The total taxable turnover of the assessee was determined at Rs. 3,48,46,209.50 by the proceedings dated December 15, 1980. 2.. Objecting to the rejection of the said sixteen C forms and the denial of the concessional rate of taxation, the petitioner filed an appeal before the first appellate authority who confirmed ....

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....unal was right in denying the benefit of concessional taxation. 6.. We have carefully considered the submission of the learned counsel appearing on either side. In our view the conclusion of the authorities below to reject the C forms totally and thereby deny the concessional rate of taxation to the assessee does not appear to be correct. The provisions in section 8(1) and (4) of the Act read with the Rules referred to supra provides that a registered dealer shall be entitled to the benefit of the concessional rate of taxation if such dealer selling the goods furnishes to the prescribed authority in the prescribed manner a declaration duly filled and signed by the registered dealer to whom the goods are sold containing prescribed particu....

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....979. While the learned counsel for the assessee would contend that the action of the petitioner in getting the C forms in conformity with the Rules as on the date of the issue of the C forms by the purchasing dealer cannot be said to be contrary to law, the learned Additional Government Pleader (Taxes) would contend that even though the form is produced after the amendment it should conform to the requirement of the Rules as found in force during the assessment year in question. 7.. The real object and purpose behind the provision for purchasing the necessary C form is to ensure that the sale was to a person and for the purposes contemplated in law and set out in the C form itself. The defect alleged in respect of the sixteen C forms in ....