2006 (8) TMI 555

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....on raised in the tax revision case is whether the Tribunal is justified in confirming the order of the first appellate authority granting concessional rate of tax at four per cent on inter-State sale of goods not covered by original portion of C form but based on duplicate part of the C form produced by the party. Even though notice was served on the respondent, respondent failed to appear in cour....

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....Court and the order of the Tribunal which followed it, we find that both the Tribunal and the High Court found that there is no provision in section 8 of the Central Sales Tax Act, 1956 or rule 12(1) of the Central Sales Tax (Registration and Turnover) Rules, 1957 requiring production of original part of C form for granting concessional rate of tax at four per cent. This is factually incorrect bec....

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.... of the C form is mandatory. Even though all the entries in three parts namely, counterfoil, original and duplicate are one and the same, the same does not mean that the original can be dispensed with and in its place duplicate can be accepted. In fact, rule 11(2) of the CST (Kerala) Rules referred to above also authorises the officer to call for the duplicate from the selling dealer for compariso....