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TMI Blog1966 (9) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... ision under section 20 of the Andhra Pradesh General Sales Tax Act, setting aside the exemption given by the Deputy Commercial Tax Officer under section 8 of the said Act. It appears that for the assessment year 1958-59, the appellant entered into four transactions in the course of inter-State trade in rice, but produced only two declaration forms embracing these four transactions. These declarati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce at 7 per cent. In this way, the assessee obtained concessions in respect of both the declaration forms. The Board of Revenue, however, on a suo motu revision, after having given a show cause notice to the appellant, who, in spite of being afforded an opportunity to be heard, neither appeared in person nor through an Advocate, thought that since neither of the declaration forms conformed to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibed form obtained from the prescribed authority. It is clear from this sub-rule that the declaration must be duly filled and signed by the purchaser in order that the seller should be entitled to be assessed to the concessional rate under sub-section (1) of section 8. The purchaser, therefore, must fill and sign the declaration forms containing the necessary particulars in a form obtained from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wo or more such purchases provided that (i) all such purchases are made from the same dealer, (ii) the turnover of all the purchases so made does not exceed Rs. 5,000 and (iii) all such purchases relate to the same assessment year. It is indisputable that the two forms of declaration do not conform with these conditions. In the circumstances, even if any one of the conditions prescribed under ru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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