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2008 (4) TMI 683 - ORISSA HIGH COURTWhether the Tribunal is legally correct in refusing to accept the declarations in form 'F' and form 'C' and whether such refusal on the part of the Tribunal does not run contrary to the law laid down by the honourable Orissa High Court in Oriental Chemical Industries v. State of Orissa [1978 (3) TMI 201 - ORISSA HIGH COURT] ? Held that:- Under the provisions of sales tax law a registered dealer is entitled to effect inter-State sale at a concessional rate of tax on the strength of "C" declaration forms and also entitled to transfer goods from its manufacturing unit to its other place of business or agent situated outside the State otherwise than by way of sale on the strength of "F" declaration forms without payment of tax. The dealer cannot be deprived of the above benefit of tax available under the statute merely because the declaration forms are for the first time filed before the second appellate authority, if for some good reasons the same could not be produced before the assessing officer and first appellate authority. From the order of the learned Tribunal, it is revealed that the reason assigned by the dealer in its petition dated August 7, 2001 was not disputed by the Revenue. In these circumstances, the learned Tribunal is not justified in insisting on production of further documentary evidence in support of the contention of the petitioner that the declaration forms were received by it after the hearing of the first appeal, for the purpose of accepting those declaration forms. Against revenue. Since the Tribunal has not examined the correctness of the declaration forms produced before it, now it shall examine the same and for this purpose the matter is remanded to the Tribunal.
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