TaxTMI 
TaxTMI 
2008 (7) TMI 937
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....d counterfoil of form No. 87566. It has been further provided that on verification of all these forms their benefits should be extended to the dealer-opposite party. The Commissioner, Trade Tax, is aggrieved with the order of the Tribunal to a limited extent. The submission is that the Tribunal was not justified in accepting the counterfoil of form IIIB (form No. 87566). With regard to the rest, no grievance was raised by the learned Standing Counsel during the course of the hearing. In the memo of the revision the following three questions of law sought to have been raised: "(i) Whether, on the facts and in the circumstances of the case, the Trade Tax Tribunal was legally justified to direct the assessing authority to accept the counter....
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....y notified goods, he shall, if he wishes to avail of the concession referred to therein, furnish to the selling dealer a certificate in form IIIB. Sub-rule (15) of the said rule provides that when a duly completed declaration form, issued by the purchasing dealer to the selling dealer is lost in transit or by the selling dealer, the purchasing dealer shall, on demand from the selling dealer issue a duplicate declaration form to such selling dealer. The duplicate form shall be issued8 to the selling dealer in the same manner as the certificate originally issued. The dealer-opposite party in the case on hand has made no attempt to obtain a duplicate declaration form as provided for under sub-rule (15) of rule 25B of the Rules. A learned sin....
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....it was held that production of a duplicate form is a condition precedent for the availability of the concession. Sub-rule (5) of rule 25B provides that a registered dealer who claims to have made sale to a dealer holding a recognition certificate shall, in respect of such claim, furnish to the assessing authority the portion marked "original" of the declaration form received by him from the purchasing dealer, up to the time prescribed in sub-rule (7) of rule 41. Thus, the filing of the portion marked "original" of the declaration form is the requirement of law. Interpreting the corresponding Rules as framed under the Central Sale Tax Act, the apex court in the case of India Agencies (Regd.) [2005] 139 STC 329; [2005] UPTC 380 has held that....