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TMI Blog2013 (5) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... date of completion of the transaction is spread over into different quarters of a financial year in which case separate declarations/certificates would be necessary. The question posed above is answered in favour of the assessee-revisionist and held that in respect of single delivery of goods in one quarter of a financial year separate declaration/certificates in forms C and D are not necessary and a single form C would suffice the purpose. Revision allowed. - Sales/Trade Tax Revision No. 759 of 2012 - - - Dated:- 6-5-2013 - PANKAJ MITHAL J. Nikhil Agrawal for the petitioner. U.K. Pandey, Standing Counsel, for the respondent. JUDGMENT Heard Sri Nikhil Agrawal, learned counsel for the assessee-revisionist and Sri U. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cial but was confined to one quarter of the same financial year only one form C was sufficient to allow concessional rate of tax or the benefit under section 8(4) of the Act. 7. In connection with the above submission, rule 12(1) of the Rules is material and relevant. The aforesaid rule reads as under:- 12(1) The declaration and the certificate referred to in sub-section (4) of section 8 shall be in forms C and D, respectively:- Provided that Form C in force before the commencement of the Central Sales Tax (Registration and Turnover) (Amendment) Rules, 1974, or before the commencement of the Central Sales Tax (Registration and Turnover) (Amendment) Rules, 1976, may also be used up to the (31st December, 1979) with suit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inancial year. 10. In other goods, where in respect of a sale transaction, delivery of goods takes place in different quarters of a financial year separate declaration/ certificates would be required in connection with each delivery. 11. The aforesaid third proviso is applicable where the delivery of goods takes place in different quarters of the same financial year in connection with a sale transaction. It does not apply where the delivery in connection of a sale transaction takes place only once and in one particular quarter of a financial year. 12. In the instant case, the transaction of sale may have taken in the first quarter but the delivery of goods took place in one particular quarter of the same financial year and is not s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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