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TMI Blog2016 (7) TMI 1019X X X X Extracts X X X X X X X X Extracts X X X X ..... for the assessee. Accordingly, the Court proceeded to hear the case on merits. Heard Sri B.P. Pandey, learned standing counsel who appeared for the revisionist. The question of law as stands referred for consideration is in the following terms:- "Whether on the facts and in the circumstances of the case, Trade Tax Tribunal was legally justified in granting relief to the dealer in the absence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in favour of a registered dealer; (b) The second issue which emanates from the order of the Tribunal is the admitted failure on the part of the assessee to furnish Form-C in respect of the central sales and yet benefit having been accorded to him by the Tribunal Learned standing counsel tried to point out that the issues involved in this case stand settled by the authoritative pronouncements ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which is dependant upon furnishing of prescribed declaration form and a dealer fails to furnish the declaration from up to the time of assessment or thereafter in appeal, than the tax payable on such purchases/sales would be leviable at the normal rate which would be the admitted tax and the liability to pay interest @ 2% per month starts from the last date of filing the return in respect of such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that the the requirement of furnishing Form C in order to claim the benefit of a concessional rate tax is a mandatory provision and not directory. The law so laid down by the Supreme Court has been consistently followed and applied by this Court. Consequently the finding of the Tribunal on the aforementioned two aspects cannot be sustained. Accordingly this revision shall stand allowed. The or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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