1970 (3) TMI 119

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... form 'C' by the first appellate authority in respect of the goods worth Rs. 10,496.80 and thereby denying the concessional rate of tax under section 8(1)(b) of the Central Sales Tax Act, is justified." 2.. The assessment relates to the quarter ending 31st March, 1962. The dealer took time before the assessing officer for production of declaration in form 'C' on the ground that the original, bei .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e 6(d) reads as follows: "If a duly filled in and signed declaration form after issue by the purchasing dealer is lost in transit or from the custody of the selling dealer, the latter shall obtain a duplicate copy of the declaration from the registered dealer to whom he sold the goods and produce it before the Sales Tax Officer or the Assistant Sales Tax Officer, as the case may be, in support o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of the petitioner's claim for concessional rate. 5.. The legal position has, in the meantime, been settled by this court in Tata Iron Steel Co. Ltd. v. State of Orissa and Others[1970] 25 S.T.C. 171. Therein it has been pointed out that it may so happen in certain cases that declarations might be filed for the first time at the appellate stage. If sufficient explanation is furnished by the ass .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X