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TMI Blog1999 (12) TMI 851X X X X Extracts X X X X X X X X Extracts X X X X ..... ard and about which there is no dispute are that the assessee had obtained a purchase order from the buyer dated July 1, 1991 placing an order for supply of 65 metric tonnes of rape-seeds. In pursuance of the contract the goods were supplied between July 11, 1991 to February 21, 1992. About this transaction a declaration was furnished in form ST 17 for the purchase of a sum of Rs. 19,95,483.39 paise for resale within the State. The said declaration was furnished in terms of rule 25C of the Rajasthan Sales Tax Rules, 1955. The said declaration was submitted with return. However, the assessing officer was of the view that the declaration being delayed, as well as a joint declaration in respect of more than Rs. 2 lacs of purchase were not permitted the condition of second proviso to rule 25C was breached, therefore, the assessee is liable to pay penalty equal to the tax on the said amount along with interest. In this connection it need to be noticed that in the first instance the assessing officer has found that sales amounting the total Rs. 43,80,651.09 paise were claimed to be exempted under rule 25C but are not supported by declarations and consequently disallowing the claim for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5C, but the breach being technical in nature the order of Deputy Commissioner is not liable to be interfered with. In aforesaid circumstances this revision petition has been preferred by Revenue. 5.. Mr. Lodha appearing for the Revenue urged that if the order of the Tax Board is accepted, it would result in rendering the second proviso to rule 25C ineffective and redundant and such an interpretation ought not to be accepted. Particular attention was invited that rule 25C has been amended from time to time and the amended provisos 2 and 3 have to be read to find true intention of the legislation, and further that in view of the amendment carried out in the rules the decision of this Court in Commercial Taxes Officer, Pali v. Kanhayalal Mohanlal [1987] 64 STC 449 cannot be pressed into service by the assessee, as a binding precedent. 6.. Learned counsel for the assessee Mr. Mehta urged that the alleged amendment in the provision so far as relevant for our purpose has not been effected in substance which fell for consideration before this Court in the aforesaid decision. This Court having already held the breach in the manner of filing declaration, namely the declaration of more t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded further that no declaration shall cover more than one transaction except where the total amount covered by one declaration does not exceed Rs. 2 lacs for all the transaction in six months." 8.. The last proviso was deleted vide Notification No. F.4(28)FD/ Gr.IV/90-90 dated March 4, 1992, which reads as under: "Provided further that notwithstanding anything contained in sub-rule (1), if the Commissioner, on an application made by a dealer and after making such enquiry as he may consider necessary, is satisfied that the dealer is not in a position to furnish all or any of the declaration referred to in sub-rule (1) above, on account of loss of such declaration(s) due to fire, flood, or riots beyond his control and it is not possible to obtain the duplicate declaration forms, he may by an order in writing exempt such dealer from furnishing such declaration(s), subject to the conditions that the application is made within 45 days of such event supported by the evidence of loss of such declaration form: Provided that an application under the preceding proviso may be made up to March 31, 1990 in relation to riots occurred in Makarana Circle in March, 1989." 9.. However, the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and all such declaration are to be filed along with return. In relaxation of this requirement first proviso permitted that all declaration obtained aforesaid shall be filed by the dealer before or at the time of assessment or within such further time as the assessing authority may for sufficient cause permit. The second proviso provides further that no declaration shall cover more than one transaction except where the total amount covered by one declaration does not exceed Rs. 2 lacs for all the transactions in six months. Here it may be noticed that so far as the parent provision are concerned it is ordinarily required of a dealer claiming exemption under rule 25C to obtain declaration from the purchasing dealer in form S.T. 17 in any one or more of six contingencies in respect of each sale, and the same are required to be furnished along with the return before assessing officer. Thus the substantive provision, without going to proviso, ordains in six contingencies in which sale by a registered dealer to another registered dealer can claim exemptions and also provides procedures for obtaining such exemption. Conditions are to obtain declaration in form No. 17 from the purchaser ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from payment of tax; or (ii) payment of tax at a concessional rate; (a) on sales made to a registered dealer of goods taxable at the last point for the purpose of- (i) resale within the State; or (ii) sale in the course of inter-State trade or commerce; or (iii) sale in the course of export out of the territory of India; or (iv) sale outside the State; or (b) on the sale of any raw material eligible for concessional rate of tax, under section 5-C; or (c) on sale of any such goods as may be exempted from tax, on the condition of furnishing declaration, shall in respect of each such sale, obtain a declaration from the purchasing dealer in form S.T. 17 and shall along with the return under rule 25, file all declarations obtained as aforesaid and also submit a separate list of such sales in form S.T. 16; Provided that no declaration shall cover more than one transaction." 13.. It will be seen from the aforesaid provision that while substantive provision, requiring separate declaration for each sale has remained same, the proviso made a clear declaration that "no declaration shall cover more than one transaction." It did not make any exception to general rule one s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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