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TMI Blog2006 (8) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... fied in confirming the order of the first appellate authority granting concessional rate of tax at four per cent on inter-State sale of goods not covered by original portion of C form but based on duplicate part of the C form produced by the party. Even though notice was served on the respondent, respondent failed to appear in court and therefore, we heard the Special Government Pleader for the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at both the Tribunal and the High Court found that there is no provision in section 8 of the Central Sales Tax Act, 1956 or rule 12(1) of the Central Sales Tax (Registration and Turnover) Rules, 1957 requiring production of original part of C form for granting concessional rate of tax at four per cent. This is factually incorrect because form C prescribed under rule 12(1) provides in the note of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parts namely, counterfoil, original and duplicate are one and the same, the same does not mean that the original can be dispensed with and in its place duplicate can be accepted. In fact, rule 11(2) of the CST (Kerala) Rules referred to above also authorises the officer to call for the duplicate from the selling dealer for comparison with the original and only if the officer is satisfied that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry chance of misuse of duplicate for getting concessional rate for transaction different form the one for which concession is claimed and granted based on original of the same C form. In the circumstances, we allow the tax revision case by vacating the order of the Tribunal and by restoring the assessment at a higher rate on so much of the turnover not covered by original part of the C form. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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