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TMI Blog1969 (1) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... ealer under the Central Sales Tax Act, 1956. For a certain part of his turnover the dealer claimed that he should be assessed at the reduced rate of tax specified in section 8(1)(b) of the Act, as the sales were made in the course of inter-State trade or commerce to a registered dealer. To bring his case under this provision, he produced declaration in 'C' Forms signed by the purchasing dealer as required by section 8(4) of the Act. Eight of the declarations produced by the assessee were not portions of the 'C' Forms marked "original" but portions marked "duplicate". The dealer could not produce the portions marked "original" as they were lost. The assessing authority rejected these "duplicates" and held that the sales covered by these decl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urchase goods from another such dealer on payment of tax at the rate applicable under the Act to sales of goods by one registered dealer to another, for the purpose specified in the purchasing dealer's certificate of registration, shall obtain from the authority mentioned in sub-rule (1) or any other officer as may be authorised by the Commissioner in this behalf, blank declaration form in Form 'C' as prescribed under sub-rule (1) of rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957, for furnishing it to the selling dealer. Before furnishing the declaration to the selling dealer, the purchasing dealer, or any responsible person authorised by him in this behalf, shall fill in all required particulars in the form, and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is lost while it is in his custody before despatch or lost in transit after it has been despatched to the selling dealer, the purchasing dealer, besides taking action prescribed under sub-rule (5), furnish to the said authority, from whom the said form was obtained, a reasonable security by way of an indemnity bond, separately for each form so lost, against any possible misuse of the said form. (ii) Where a form of certificate duly completed and signed by the authorised officer is lost, the authorised officer shall inform the nearest Sales Tax Officer about the contents of the certificate. The Sales Tax Officer receiving such a report shall arrange to publish in the Official Gazette the particulars of the certificate in respect of which t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to claim the benefit of section 8(1) of the Act, has to furnish the portion of the form marked "original" to the assessing authority, who may also direct the dealer to produce the portion marked "duplicate" for inspection. This requirement is prescribed by sub-rule (2) of rule 8 and it is to be noticed that the portion of the Form 'C' marked "duplicate" is not to be produced in place of the portion marked "original", but it is to be produced in addition to the "original" if so required by the assessing authority. In case of loss by the selling dealer of the Form 'C' supplied by the purchasing dealer, the requirements of clauses (iii), (iv) and (v) of sub-rule (5-A) of rule 8 have to be complied with. Clause (iii) provides that the selling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... btain the duplicate as provided in that clause, "his sale in question shall not be treated as falling under sub-section (1) of section 8 of the Act." The duplicate form referred to in clause (iv) is the duplicate which the purchasing dealer is required to furnish under clause (v) and this alone can be used by the selling dealer for purpose of claiming the benefit of section 8(1) of the Act in case of loss of the form initially supplied by the purchasing dealer. The portion marked duplicate of Form 'C' which may have been supplied in the first instance by the purchasing dealer cannot be utilised in case the portion marked "original" is lost, because that is not the duplicate to which reference is made in clauses (iv) and (v). The selling dea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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