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2010 (4) TMI 984 - GUJARAT HIGH COURTWhether, on the facts and in the circumstances of the case, the production of C forms received from the purchaser which is issued by a State Government of authority would be sufficient compliance of provisions of section 8(4) of the Central Act? Whether, on the facts and circumstances of the case, section 8(4) of the Central Act would pre-suppose verification of authenticity of the C form received from the purchaser by the dealer? Held that:- Having regard to the Scheme of the Act, in the light of the principles enunciated in the decisions referred to hereinabove, a dealer would not be entitled to the benefit of concessional rate of tax even if the C form submitted by him is defective. The appellant's case stands on a weaker footing inasmuch as in the facts of the present case the Tribunal has found that the C forms submitted by the appellant are not genuine. In the circumstances the appellant cannot be permitted to avail of the benefit of concessional rate of tax under the Central Act. Thus it cannot be stated that the impugned order of the Tribunal which is based upon findings of facts recorded after appreciation of the evidence on record suffers from any legal infirmity so as to warrant interference. No question of law as proposed or otherwise, much less any substantial question of law can be stated to arise out of the impugned order of the Tribunal.The appeals dismissed.
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