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1968 (12) TMI 75

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..... r which the sale had been effected. Accordingly instead of giving the assessee the benefit of the concessional rate under section 8(1)(a), he assessed the turnover to tax at the rate of 7 per cent. An appeal by the assessee in the matter was dismissed by the Assistant Commissioner (judicial) Sales Tax. The assessee filed a revision application. Before the judge (Revisions) reliance was placed upon a circular issued by the Commissioner of Sales Tax directing Sales Tax Officers to permit assessees to have the Form 'D' rectified where it was found that it suffered from some defect. The Judge (Revisions) took note of the circular and held that the Sales Tax Officer should have given an opportunity to the assessee to get the Form 'D' rectified. .....

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..... shall be in Form 'D'. The prescribed Form 'D' mentions a number of particulars to be filled in by the officers of the Government, and among those particulars, are particulars of the purchase order and of the bill. It appears that in the case before us, the bill number and the amount for which the sale was made were not entered in the Form 'D' issued by the Government officer and the Form 'D' was filed by the assessee as it was. When the case came on for hearing before the Judge (Revisions), he referred to the circular issued by the Commissioner of Sales Tax to Sales Tax Officers directing that in case where Form 'D' was defective and suffered from some irregularity, the Sales Tax Officers should afford an opportunity to the assessee to have .....

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..... ndatory requirement of the statute. But while complying with that mandatory requirement, it may be that the dealer files a Form 'D' which is incomplete or suffers from a removable defect. So long as that omission or defect is removed before the assessment is completed, the Sales Tax Officer is bound to take the Form 'D' into account. The Form 'D' has to be filled in by an officer of the Government. It is not within the power of the assessee to have the form filled according to the manner which he prefers. He can only take the Form 'D' received from the Government officer and file it before the Sales Tax Officer. If the Form 'D' suffers from an omission or defect, and the assessee comes to know of it, he can request the Government officer to .....

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