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1964 (8) TMI 49 - SUPREME COURTWhether the registered dealers in Punjab who gave C Forms to the assessee had complied with the rule in force in Punjab framed by the Punjab State Government? Held that:- Appeal allowed. The Punjab purchasing dealers need only comply with the Punjab rules in the matter of supply of C Forms to the selling dealer, in Madras State, and rule 10(1) framed by the Madras State will not apply to them. The order of the Tribunal is not right and that the assessee is entitled to the lower rate of assessment, because he has furnished declaration in C Form as required under the Act and the rules. The revision is allowed. There will be no order as to costs.
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