1997 (9) TMI 624

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.... charge of the Sales Depot at Nangal which is within the State of Punjab. The appellant is a registered dealer, as the expression is known to the Punjab General Sales Tax Act, 1948, (hereinafter referred to as "the Act"). During the relevant assessment year, the appellant transacted more than one sale in favour of the respondent Punjab Export Corporation Ltd., Chandigarh, a Government corporation. The appellant required of the buyer-Corporation to supply him declarations under Form ST XXII in order to claim statutory deduction. By then winding-up proceedings were on. An official liquidator stood appointed. The official liquidator instead of supplying those forms issued a certificate verifying the sales. But since this did not satisfy the le....

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....reasonable demand for a period of not more than six months disclosing the stock and details of declaration forms already in hand and also the date on which and the number in which he was last issued the declaration forms. (3) If the Assessing Authority referred to in Sub-rule (2) is satisfied that the requisition of the dealer is genuine and reasonable, he may issue him as many declaration forms as he may deem fit on prior payment of price of such forms to be fixed by the Government from time to time of such sum. (4) A single declaration in Form ST XXII shall cover one or more than one transaction of sale, provided that in the latter case the total value of sale made to one registered dealer in one return period does not e....

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....e is cancelled for any other reason, he shall forthwith surrender all the declaration forms lying unused with him to the officer from whom he obtained them. (10) The dealer referred to in Sub-rule (3) shall maintain a register containing account of the declaration forms in the following form : Date on which the declaration forms were received. ... Number of declaration forms received.... Total No. of Serial No. of No. of forms Balance of forms used first and last use d stock in hand form of every on the date of book issued fresh application (11) The dealer shall produce the register prescribed in Sub-rule (10) on demand by an Assessing Authority or any other officer subordinate to him and duly authorised by him wr....

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....oach the assessing authority for being granted the said form or forms in order to avail of the benefit of Rule 26. It is equally not denied that the appellant and the Corporation is such person. In the first place, it was for the appellant to apply for the grant of those forms to the assessing authority, then to have them duly filled and the counterfoils put to use as part of his return. It seems that the forms were neither solicited by the appellant nor by the Corporation in order to shift the liability of payment of sales tax to the purchaser who could, in the event of sale on his behalf pass on the liability onwards to the last sale. 7. Mr R.S. Sodhi, learned counsel appearing for the State of Punjab, is candid enough to state that sh....