1976 (1) TMI 156

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (3) the following question for our opinion: "Whether, on the facts and in the circumstances of the instant case, the Judge (Revisions) was justified in law in partly accepting and partly rejecting form C No. C/1-901122?" The question arises out of assessment proceedings for the year 1962-63. The assessee declared a turnover of Rs. 53,708. Benefit to reduced rate of tax under section 8(1) of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , however, disallowed. The Commissioner, Sales Tax, preferred a revision against this decision. The Judge (Revisions) upheld the order of the Assistant Commissioner, Sales Tax. The standing counsel contended that in view of the proviso to rule 8(1-C) of the Central Sales Tax Rules, a single certificate could not cover more than one transaction, where the total amount exceeded Rs. 5,000 and as the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tions shown in the declaration which were less than Rs. 5,000. Rule 8(1-C) or its proviso does not postulate the rejection of the declaration in its totality where more than one transaction is comprised in a declaration and exceeds Rs. 5,000. These rules have been framed in order to give effect to the provision of section 8(1) and (4) of the Central Sales Tax Act, which have been enacted for the b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X