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TMI Blog1997 (4) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... x case revision under section 38, TNGST Act, 1959 read with section 9(2), CST Act, 1956 is regarding prescribed "C" forms which should be given by the selling dealer in order to avail concessional tax for the inter-State sale effected by him under section 3 of the Central Sales Tax Act. One aspect of the said contention by the learned counsel for the petitioner is that the authorities below have w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect of such claim, attach to his return in form I the portion marked 'original' of the declaration received by him from the purchasing dealer. The assessing authority may, in its discretion, also direct the selling dealer to produce for inspection the portion of the declaration marked 'duplicate'." This rule did not provide that the assessee could produce the original or the duplicate alternative ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cate when the original was lost. 3.. No doubt the rule came to be substituted by S.R.O. A-61/87 dated February 26, 1987 as already indicated. In the substituted rule only it is provided that the dealer shall produce the original, "or" duplicate, "where the original has been lost". In other words, only in the present rule there is provision for production of duplicate alternatively and that too wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of law arises on this aspect also. Learned counsel for the petitioner himself also was not able to point out any acceptable explanation for such difference between "C" forms and the invoice. Learned counsel for the petitioner also fairly submitted that he is not pressing another disputed turnover amounting to Rs. 1,43,894.95. 5.. In view of these reasons, there is no merit in this tax case revisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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