9911796707
TMI Blog1987 (4) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... s tax-free from the dealer giving declarations as envisaged in rule 27(2) of the Rules made under the Act. 2.. Section 5(2)(B) of the Act provides that the deductions shall be ascertained by proving the same in the prescribed manner. The manner of proof has been provided in rule 27(2). In the year 1976-77 in respect of the period from 1st April, 1976 to 31st May, 1976, rule 27(2) provided that the registered purchasing dealer shall give the declaration in form No. XXXIV which is to be given by him in his own stationeries. With effect from 1st June, 1976 section 5(2)(A)(a)(ii) was substituted and as a consequence the rule 27(2) was amended. It was provided that the declaration forms shall be obtained by the registered purchasing dealer from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the deductions claimed by the petitioner No. 1 were not taken into consideration for determining the taxable turnover. 4.. For the period from 1st April, 1976 to 31st May, 1976, the deductions were to be proved by producing the declarations in form No. XXXIV, given by the purchasing dealers to the petitioner No. 1. No other mode of proof was available to the petitioner No. 1. Accordingly, the Sales Tax Officer is justified in refusing the prayer of the petitioner. The refusal of deductions of the sales to registered purchasing dealers during this period is justified. 5.. In respect of the period from 1st June, 1976 to 27th October, 1976, form No. XXXIV had counterfoil and original. Rule 27(2) provides that the dealer who wishes to deduct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Rule 27(2)(iii) as amended on 28th October, 1976 provides that the purchasing dealer is to make over the portion marked original to the selling dealer and is to submit the portion marked duplicate to the Sales Tax Officer who issued the forms and is to retain the counterfoil of each declaration form. The three parts of the form when compared indicate that excepting the words counterfoil, duplicate and original, all other requirements to be filled up are the same. Therefore, any part of the form No. XXXIV could have been furnished by the petitioner No. 1 before the Sales Tax Officer. He could have produced the original made over to him by the purchasing dealer, or could have called upon the purchasing dealer to produce the counterfoils in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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