1995 (1) TMI 328

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....ent departments. In regard to both 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.. Petiti....

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....hin a reasonable time on producing the 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 "....

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....d counsel for the petitioner, the records show that some "C" forms must have been obtained while the matter was pending in appeal even though merely a request for remand was made without producing the available forms before the appellate authority. The explanation, according to the learned counsel for the petitioner, is that this Court had taken the view earlier that the appellate authority had no jurisdiction to receive documents and where there is the question of documents not being produced, the appropriate course to be adopted by the appellate authority is to remand the case to the assessing authority. Even to secure a remand, it is necessary that the appellant should make out a case and that he could do only by producing the documents ....