2014 (8) TMI 49

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..... mentioned in single declaration form IIIB for concessional rate of tax which pertains to a period of more than a quarter - Held that:- The Tribunal as well as the first appellate authority has taken note of the fact that even if declaration form IIIB contained sale transactions of two quarters in a single form that by itself is not sufficient to deny the conces sional rate of tax to the dealer - .....

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..... 992-93 provincial) whereby the said authority has dismissed the appeal. Heard. The respondent/dealer who is doing business of sale of calcium carbo nate submitted return of his turnover for the assessment year 1992-93 provincial before the assessing officer in which he claimed concessional rate of tax on the basis of form IIIB issued by the purchaser to the dealer. The assessing officer char .....

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..... acture of any notified goods, he shall, if he wishes, avail of the concession referred to therein, furnish to the selling dealer a certi ficate in form IIIB (declaration form). The only question raised before this court is that whether the Commer cial Tax Tribunal and the Joint Commissioner, Commercial Tax, erred in law in accepting the sale transaction mentioned in single declaration form IIIB .....

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