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TMI Blog1976 (1) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessment of the non-applicant for the assessment year Diwali 1960-61 was reopened under sub-section (3) of section 9 of the Central Sales Tax Act read with sub-section (1) of section 19 of the Madhya Pradesh General Sales Tax Act, 1958, as some of the C forms, which had been filed by the assessee in his original assessment case, did not contain the date of registration. The C forms, which did not contain the date of registration, were Nos. 197014, 366140, 393767, 377143, 198700, 80897, 198601 and 397755. In pursuance of a notice, which was issued to the assessee, an application along with the letters of the concerned parties mentioning the date of registration was filed. On the strength of these letters it was prayed that the date of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the remaining three C forms bearing Nos. 197014, 198700 and 198601, the assessee filed a certificate issued by the Sales Tax Officer, Orai, in which the date of registration of the purchasing dealer was mentioned. On the basis of this certificate it was urged that since the assessee had given out the date of registration of the purchasing dealer, the three C forms issued by the purchasing dealer, which did not give out the date of registration, should be accepted. The Assistant Commissioner of Sales Tax, relying on the order of the Madras High Court in Deputy Commissioner (Commercial Taxes) v. Parekutti Hajee Sons[1962] 13 S.T.C. 680. and that of this court in K.M. Chopra and Co. v. Additional Commissioner of Sales Tax[1967] 19 S.T.C. 46., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on behalf of the Commissioner of Sales Tax, Madhya Pradesh, the Board of Revenue has referred the aforesaid question of law for the decision of this court. 8.. A selling dealer shall not be entitled to the benefit as is provided in sub-section (1) of section 8 of the Central Sales Tax Act unless he furnishes to the prescribed authority in the prescribed manner a declaration duly filled in and signed by a registered dealer to whom the goods are sold containing the prescribed particulars in the prescribed form obtained from the prescribed authority. As provided in rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957, framed in exercise of the powers conferred by sub-section (1) of section 13 of the Central Sales Tax Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation, to obtain form the authority the 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 has to fill in the form and has also to affix his usual signature in the space provided therein for the purpose. 11.. In Deputy Commissioner of Commercial Taxes v. Manohar Brothers[1962] 13 S.T.C. 686 at 693., a Division Bench of the Madras High Court considered the various defects in the various C forms that were in issue in that case. In that case, one of the C forms suffered from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve the benefit of section 8(1) of the Central Sales Tax Act. The letters filed in the reassessment proceedings were thus of no avail. 12.. That apart, in the instant case, the certificate from the Sales Tax Officer, Orai, District Jalaun, U.P., mentioning the date of registration was filed at the time of hearing of the appeal. In our opinion, the filing of this certificate at the appellate stage was also of no avail. 13.. In K.M. Chopra Co. v. Additional Commissioner of Sales Tax, M.P., Indore[1967] 19 S.T.C. 46., a Division Bench of this High Court has held that it is implicit in section 8(4) of the Act that for claiming the benefit of the rate of tax prescribed by sub-section (1), the declaration must be produced before the taxing a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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