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TMI Blog1967 (7) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... tax as constituting inter-State sales for which declarations in Form C have not been filed. 2. The matter relates to the assessment year 1958-59. The assessee during the relevant period was a registered dealer both in the State of Kerala and this State, carrying on business in arecanut seeval. He had his head office at Pattambi in the State of Kerala. The course of his business was, he brought arecanuts from the State of Kerala to Kuniamuthur in the State of Madras, converted the same into seevals, and effected inter-State sales by despatching the goods by rail. He filed a return in Form I and his accounts which were checked, disclosed a turnover of ₹ 86,929.25. The eventual finding of the Tribunal is that out of this figure, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been filed with the Sales Tax Officer of Kerala State, nothing prevented him from filing duplicates of the forms before the assessing authority. Before the Tribunal a statement would appear to have been filed, by the assessee which it referred to in its order and stated that they disclosed that the assessee had effected inter-State sales to the tune of ₹ 81,074.87 in which the goods were despatched from Coimbatore in Madras State and inter-State sales covering a turnover of ₹ 1,11,903.71 in which the goods were despatched from Pattambi in the State of Kerala. 3. For the assessee it is contended before us that once the turnover of inter-State sales chargeable to tax has been brought to charge in a particular State, though ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central tax shall be levied and collected by the Government of India in the manner provided in Sub-section (3) in the State from which the movement of the goods commenced. That will also be the appropriate State in respect of the first sales effected by transfer of documents during movement of goods. Under Section 8(4) the benefit of the rate at 1 per cent, will be available to inter-State sales of declared goods only if the conditions prescribed thereunder are complied with and one of them is that a declaration duly filled and signed by the registered dealer to whom the goods are sold containing the prescribed particulars in a prescribed form obtained from the prescribed authority is furnished to the prescribed authority in the prescribed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... horities in different States, resulting in a dealer being taxed on identical transactions by more than one State. This appears to be inevitable because of the local procedure applied to Central taxation under Section 9(3). The conflict and consequent hardship to the assessee will get resolved or relieved only at the hands of a final arbiter. We referred to this aspect in a batch of writ petitions, Messrs Larsen and Toubro Ltd., Madras-2 v. The Joint Commercial Tax Officer, Mount Road II Division, Madras-2, and. Others W.P. Nos. 2441 to 2444 of 1965 etc.; [1967] 20 S.T.G. 150 while repelling an attack on the constitutional validity of Section 9(3). 5. There is, however, another aspect of the matter that has to be borne in mind in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the course of such proceedings are part of the records therein. It seems to us therefore that when it is brought to the notice of the assessing authority in a particular State that C Forms have been filed before another authority in another State, who claimed jurisdiction over identical turnover, the former should verify the fact from the latter and give appropriate relief under Section 8(4). He is for that purpose entitled to call for, as we think, the C Form declarations from the other authority and return them after the purpose is over or retain them with the consent of the other officer as part of his assessment proceedings. 6. In this case the assessee claims to have filed the C Forms before the Kerala authority before Janua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to any extent identical with and is included in the turnover of ₹ 80,615. We drew attention earlier to the fact that the Appellate Assistant Commissioner expressed a doubt whether the sum of ₹ 27,755.58 related to different transactions. The Tribunal has expressed no opinion on it. 8. In the circumstances the only relief that we can give in this tax revision case is this. The order of assessment is set aside only to the extent of a turnover of ₹ 27,755.58. The assessing officer, after giving a fresh opportunity to the assessee, will check up with the assessing authority at Perintalmanna whether C Forms were produced before him covering the turnover of ₹ 27,755.58, whether they were in order and whether the t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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