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TMI Blog2019 (4) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... hich, otherwise, would have to be levied under sub-section (2) of Section 8. As per sub-section (4) of Section 8, the declaration has to be duly filled and signed by the registered dealer to whom the goods are sold containing the prescribed particulars in a prescribed form and furnished from a prescribed authority. The prescribed authority is the AO of the purchasing dealer. The prescribed form is C-Form as is available under the Rules of 1957. The prescribed particulars are also very clear from the C-Form as available in the Rules of 1957 itself, which is in triplicate and inter alia has to contain the particulars of bills or cash memo with the amount; being the sale consideration. Hence, only that portion of the bill amount as availabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal have held that the C-Form issued was with respect to a composite sale transaction and the fact that there was a deferred payment which was not included in the particulars of C-Form would not take the sale out of one under Section 8(1) of the Central Sales Tax Act, 1956? 2. The learned Senior Counsel appearing for the assessee submits that as a matter of practise as also the instructions of the Government of India, the petitioner is making sales, inter-State after raising provisional bills. After delivery of the goods final bill is raised, which latter bill contains the entire sale consideration of the goods. The purchaser, who is also a dealer registered in the outside State, has furnished C-Forms showing the particulars as rela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner. 4. The learned Government Pleader submits that the statutory mandate has to be strictly followed, as has been held by the Hon'ble Supreme Court in Indian Agencies, Bangalore v. Additional Commissioner of Commercial Taxes, Bangalore [ AIR 2005 SC 1594 ]. 5. Section 8(1) and 8(4) of the CST Act read with Rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 makes it clear that concessional rate can be availed by the selling dealer only if the purchasing dealer furnishes a declaration duly filled and signed by him before the latter's Assessing Officer. C-Form is the necessary requirement for availing concessional rate; which, otherwise, would have to be levied under sub-section (2) of Section 8. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms which relates to long prior assessment years. 7. We garner support in answering the questions of law in favour of the Revenue and against the assessee from Indian Agencies, Bangalore ( supra ), from which we extract paragraphs 10 and 23, which are as follows: 10......Section 8(4) specifically provides that the provisions of sub-section (1) shall not apply to any sale in the course of inter-State trade or commerce unless the dealer selling the goods furnishes to the prescribed authority in the prescribed manner. Rule 8(4)(a) also provides 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax (Registration and Turnover) Rules, 1957 and Rule 6(b)(ii) of the Central Sales Tax (Karnataka) Rules, 1957. In view of the decision of this Court in the case of Kedarnath Jute Manufacturing Co. (supra) [(1965) 3 SCR 626] and of the decision in Delhi Automobiles (P) Ltd. (supra) [STC Vol.48 1981], it is clear that these provisions have to be strictly construed and that unless there is strict compliance with the provisions of the statute, the assessee was not entitled to the concessional rate of tax . The effect of Section 8 of CST Act is succinctly stated by the Hon'ble Supreme Court and it is also declared that the provision is mandatory and has to be strictly complied with. The learned Senior Counsel seeks a distinction ins ..... X X X X Extracts X X X X X X X X Extracts X X X X
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