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TMI Blog1978 (5) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment year 1967-68, he claimed exemption from sales tax on a turnover of Rs. 20,000, which was the subject-matter of resale by him. This turnover was refused exemption from tax on the ground that the assessee had failed to furnish C form. The matter went up before the Judge (Revisions), Sales Tax. He held that rule 8-B(4)(ii) of the Central Sales Tax (U.P.) Rules was not mandatory. It was directo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase, the provisions of the Central Sales Tax (U.P.) Rules, rule 8-B(4), are mandatory or directory? (2) Whether, on the facts and in the circumstances of the case, the Additional Revising Authority erred in law in granting the exemption?" Rule 8-B of the Rules refers to the issue of certificate in form E-I or E-II and matters incidental thereto. Sub-rule (4) says: "(4) For the purpose of claimi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y forward the same later on but not later than the close of the first quarter of the next assessment year or the date on which he is required to produce his accounts for final assessment in respect of the year to which the claim pertains, whichever is earlier." It will be seen that sub-rule (4) imposes conditions on the fulfilment of which exemption is claimable. Sub-clause (4)(ii) specifically p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led to claim exemption.
In the result, we answer the questions referred to us as follows:
(i) The provisions of rule 8-B(4) of the Central Sales Tax (U.P.) Rules are mandatory;
(ii) in the affirmative, in favour of the department and against the assessee.
The Commissioner will be entitled to costs, which are assessed at Rs. 200.
Reference answered accordingly. X X X X Extracts X X X X X X X X Extracts X X X X
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