1998 (4) TMI 527

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....Act, 1941. Admittedly, at the time of assessment, the petitioner could not produce such declaration form for exemption on account of sale to a registered dealer. M/s. Indian Potash Ltd., is a registered dealer and M/s. Indian Potash Ltd., was not given the declaration form. Therefore, at the time of assessment, the petitioner could not produce the declaration form which was later produced by the petitioner before the Board but the same was not accepted on the ground that the declaration form could not be admitted at the belated stage. Admittedly, in the instant case the petitioner could not give any sufficient cause for the purpose of non-production of declaration form in time. It is clear that the sales tax authorities of M/s. Indian Potas....

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....a subsequent and belated stage cannot be accepted in the instant case since it is the Revenue who had caused the delay and the Revenue is responsible for bringing about such a situation for which the petitioner could not produce the declaration forms at the relevant time, and if such delay is taken into account, the same will cause serious injustice to the petitioner and penalise the dealer for no fault of its own. 2.. Mr. Bose, the learned counsel appearing on behalf of the petitioner drew our attention to the decision of this Court reported in [1975] 36 STC 582 (Mohatta Brothers v. Additional Member, Board of Revenue), wherein their Lordships considering this aspect of the matter held that a dealer is entitled to file declaration forms a....