1995 (1) TMI 328

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.... sets of sales, petitioner would be entitled to benefit of concessional rate of sales tax under section 8(4)(a) and (b) of the Central Sales Tax Act, 1956, provided he satisfies the conditions enumerated therein and rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957. He is required to collect original "C" form from the purchaser/dealer and produce the same before the assessing authority. If the original "C" form is lost, he is required to submit indemnity bond to the notified authority and obtain a duplicate "C" form with a declaration from the purchaser and produce it before the assessing authority. He is required to follow a similar procedure in regard to "D" form also. 3.. Petitioner produced "D" forms in the case ....

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....he same before the assessing authority and declined to remand that part of the case to the assessing authority. According to the petitioner, questions of law arise in regard to this part of the order. 4.. Petitioner contends that since the case was remanded in regard to the D" form transactions, the Tribunal was not right in law in declining to remand the case in regard to "C" form transactions also. Another question of law which is said to arise is whether the finding that the petitioner did not have sufficient cause for not obtaining and producing "C" forms before the assessing authority is reasonable or is based on evidence. 5.. From the facts indicated above, the circumstances regarding "C" forms transactions are quite different from....