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TMI Blog1981 (2) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... as not liable to tax under section 3-D(2) because those purchases had already suffered tax and it was not the first purchaser thereof -and in support of that contention filed one single certificate in form III-C(I). The assessing authority did not accept the assessee's contention because it was of the opinion that one single certificate covering more than one transaction was not legal and valid and accordingly the entire amount of Rs. 1,35,345.00 was brought to tax under section 3-D(2) of the Act. That view was confirmed by the appellate authority, but on further revision, the Additional Judge (Revisions) has taken the view that in the absence of any finding that tax had not been deposited in respect of these transactions by the selling dea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee in form III-C(I) covered more than one transaction. Of course, the assessee should have been given choice to indicate the transaction which he wanted to be covered by the certificate filed by it. The certificate filed by it could not have been rejected in toto. In Commissioner of Sales Tax v. Kanpur Engineering Stores [1976] 38 STC 234; 1976 UPTC 326 an almost similar question but with reference to the application of the proviso to rule 8(1-C) of the Central Sales Tax Uttar Pradesh Rules, 1957, had come up for consideration. In that case the assessee had claimed benefit of lower rate of tax under section 8(1) of the Central Act and filed a number of forms in respect of transactions of sale. One such form related to three bills of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TC 173; 1980 UPTC 1346. In my opinion, therefore, on the basis of a single certificate in form III-C(1) filed by the assessee in respect of the aggregate amount of Rs. 1,35,345.00 exemption could not have been allowed and the view taken by the revising authority is erroneous in law. At the same time the assessee's claim could not be negatived in entirety. The assessee should be given an opportunity to indicate its choice to the transaction which it likes to be covered by this declaration and in respect of the same it will be entitled to exemption from tax under section 3-D(2) of the Act. For this purpose the case has to go back to the Sales Tax Tribunal. The revision is hence allowed and the order of the revising authority is set aside to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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