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TMI Blog1975 (11) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... d in holding that in respect of C forms produced by the appellant (assessee), he is entitled to relief? (B) Was the Appellate Tribunal justified in law in giving relief to the appellant (assessee) in respect of C forms produced after the assessment order, in the absence of a plea and/or proof 'of sufficient cause' for not producing such forms before the assessment order? and (C) Is not a finding regarding the existence of sufficient cause for nonproduction of C forms before the assessment, an essential prerequisite for granting the relief?" 3.. The respondent-company, dealers in rubber, Silk Street, Kozhikode, reported a turnover of Rs. 2,57,915.90 under the Central Sales Tax Act for the year 1960-61. No C forms were produced by the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant to the nonproduction of the C forms before the order of assessment. But the Tribunal should see that justice should be done to the parties. So, as pointed out above, in respect of C forms already produced the appellant is entitled to relief at a lower rate of tax." The principle of law enunciated by the Tribunal is incorrect. The Tribunal has not applied its mind to the relevant provisions of law that direct production of C forms. In this case we are concerned with the year 1960-61. The relevant provisions of law applicable to the production of C forms read as follows: "8. Rates of tax on sales in the course of inter-State trade or commerce.-..... (4) The provisions of sub-section (1) shall not apply to any sale in the cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n T.R.C. No. 33 of 1964, to which one of us was a party. After referring in detail to the various authorities relevant for the purpose, the court observed as follows: "This decision therefore definitely visualises the possibility of the appellate authority if it is satisfied that there were sufficient reasons for the non-production of the C forms before the assessing authority, accepting the C forms itself." The observation extracted above whittles down the rigour of the rule and lays down that the authorities under the General Sales Tax Act have jurisdiction to consider whether there were sufficient reasons for the nonproduction of the C forms before the assessing authority in time. In this case it is admitted that the C forms were not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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