TaxTMI 
TaxTMI 
2019 (7) TMI 1121
X X X X Extracts X X X X
X X X X Extracts X X X X
....sion has been pressed on questions No. B and C framed in the memo of revision which are quoted below:- "B. Whether the trade tax tribunal as well as the 1st Appellate Authority were illegally justified in holding that no time needs to be granted to the revisionist for making necessary rectifications in the declaration forms issued to it? C. Whether the Trade Tax Tribunal as well as the Ist Appellate Authority were legally justified in over looking the provisions of Rule 8-A (4) of the Central Sales Tax (U.P.) Rules 1957?" 4. The grievance of the applicant-assessee is with respect to non acceptance of four statutory declaration forms of which there were Form 'C' with respect to transactions of sales performed with registered dea....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ective date of registration (of the issuing dealer) was not mentioned on Form 'C' Nos. 2379947 and 1293219. It was observed that the issuing dealer's registration number was also not mentioned on Form 'C' No.12932119. As for the third Form 'C' No.8986892, it was observed that the assessee had not filed the first copy of Form 'C' but he had only placed on record the second copy of the statutory declaration form. With respect to Form 'F' No.170117, its benefit was denied on the reasoning that though the original copy of such form had been submitted, the registration number under the Central Act and its effective date were not found mentioned on such forms. 7. The assessee preferred a second appeal ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....act, no enquiry had been made by the respondent-revenue to disbelieve the claim made by the assessee with respect to the transactions. 9. Learned Standing Counsel on the other hand, submits that it was the responsibility of the assessee to have filed the necessary statutory forms in support of his claim for concession at the stage of assessment itself. In the instant case, in the first place, the assessee failed to avail that opportunity and did not file the necessary statutory forms. In any case, at the stage of first appeal, the assessee's application under Section 12-B of the Act was allowed. At that stage the assessee ought to have brought on record such evidence as would clearly establish his claim. The deficiencies noted by the f....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ceived the declaration or certificate and of resubmitting the same within such period, not exceeding 90 days, as the assessing authority may allow, provided that no action under this sub Rule shall be taken if the limitation or passing the assessment is going to expire within the said period." 11. Therefore, the first appellate authority had to consider whether the correction being sought to be made by the assessee was such as may be treated as minor omission or mistake. In the facts of the present case, perusal of the orders passed by the authority as also the appellate authority, do not in any way, suggest that the claim made by the assessee on the strength of the forms (wherein corrections have been sought), was in any way in doubt. No....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y declaration form 'C' in question was not genuine under the scheme of the Act and the Rules framed therein Form 'C' issued in triplicate. While the counterfoil copy is retained by the issuing dealer, the original and the duplicate copies are issued to the selling dealer. It is expected that the original copy would be submitted by the selling dealer to the Assessing Officer while the duplicate copy would be retained by the selling dealer. However, it remains undisputed that under Rule 12 of the Central Sales Tax (U.P.) (Registration and turnover) Rules 1957, all three copies, namely, the original, duplicate and the counter foil copies of Form 'C' are filled simultaneously by the purchasing dealer. Thus, the same alwa....