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TMI Blog1963 (4) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... That the sales involved in this turnover were inter-State sales is not in dispute. The assessing authority however held that the 'C' Forms furnished by the assessees under section 8(4) of the Central Sales Tax Act were defective and accordingly brought this turnover to tax at 7 per cent. instead of the concessional rate of tax of 1 per cent. An appeal to the Appellate Assistant Commissioner faile ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l amount was Rs. 70,128. The 'C' Form declarations furnished by the purchasing dealer, the Hindustan Lever Brothers of Calcutta, were however for slightly different amounts. In respect of the first transaction, as against the bill amount of Rs. 70,485-41 nP., the 'C' Form was for Rs. 69,672, and as against the second bill of Rs. 70,128, the 'C' Form was for Rs. 69,391-68 nP. It was explained by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the manner prescribed by the rules and the production of these declarations long Since reported as Deputy Commissioner of Commercial Taxes v. Manohar Brothers [1962] 13 S.T.C. 686. after the assessment before the appellate authority would not conform to the requirements of the rules. It was also pointed out that the declarations should contain certain specified particulars the absence of which in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are therefore correct in the sense that they declare the value of the goods purchased by that dealer. The learned Additional Government Pleader concedes that since the bills set out these shipping charges separately, they would not form part of the sale consideration and their non-inclusion in the 'C' Form declarations is not therefore a vitiating circumstance. It follows therefore that the dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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