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TMI Blog1964 (8) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... ound that the C Forms supplied by the purchasing dealers in the Punjab, and filed by the assessee for the inter-State sales effected by him, did not comply with the rules, he was assessed at 7 per cent. on these sales and was denied the benefit of assessment at the lower rate of 1 per cent. The specific ground on which the benefit of lower rate of assessment was denied was that the C Form contravened rule 10(1) of the rules framed by the Madras State under the Central Sales Tax Act. The rule states that no single declaration shall cover more than one transaction of sale. Apparently the Punjab purchasing dealers gave C Forms in which they have included all the purchases effected by them from the Madras dealer during the year of assessment. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prescribed particulars in a prescribed form obtained from the prescribed authority. The several prescriptions mentioned in this section have been made by rules framed partly by the Central Government and partly by the appropriate State Governments. Section 13(1)(d) gives power to the Central Government to frame rules providing for the form in which and the particulars to be contained, in any declaration or certificate to be given under the Act. Section 13(4)(e) gives the State Government power to make rules providing for the authorities from whom, the conditions subject to which, and the fees subject to payment of which, any form of declaration prescribed under sub-section (4) of section 8 may be obtained, the manner in which the form shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds: "A registered dealer, who wishes to purchase goods from another such dealer on payment of tax at the rate applicable under the Act to sales of goods by one registered dealer to another, for the purpose specified in the purchasing dealer's certificate of registration, shall obtain from the assessing authority in the City of Madras and the registering authority at other places a blank declaration form prescribed under rule 12 of the Central Sales Tax (Registration and Turn- over) Rules, 1957, for furnishing it to the selling dealer. Before furnishing the declaration to the selling dealer, the purchasing dealer or any responsible person authorised by him in this behalf, shall fill in all the required particulars in the form and shall also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnment to make any assessment under the Madras General Sales Tax Act, and "registering authority", as an officer of the State Government, specially empowered in this behalf. It is, therefore, clear that the assessing authority and registering authority mentioned in rule 10(1) refer only to the officers in the Madras State and the registered purchasing dealer must refer only to a dealer in the Madras State. The scheme of the Central Sales Tax Act dealing with inter-State sales is for the registered purchasing dealer to obtain appropriate C Forms from the authorities in his own State, and supply them after filling the particulars to the registered selling dealers in other States. Further, the foot-note at the bottom of C Form would show that, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er rule 10(2) which we have extracted above, he is obliged to attach to his return in Form I, the portion marked "original" of the declaration in C Form received by him from the purchasing dealer. In this rule, there is no provision that he should file with his Form I return, as many C declarations as there are sales. If the purchasing dealers in Punjab have supplied the Madras selling dealer only the C Form as is required by the Punjab rules, it will not be proper to insist on the Madras selling dealer to comply with rule 10(1) enunciated for the purpose of registered purchasing dealers in Madras. According to the learned Government Pleader, if the Punjab rules do not provide for a separate C Form for each sale, the Madras selling dealer s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chasing dealers in the other States, who will be governed only by the rules framed in their own States. We asked the learned Government Pleader whether there are any special reasons for making it an essential requirement to supply as many C Forms as there are sales, in order to comply with section 3(4) of the Central Sales Tax Act. He is not able to point out any specific reason for requiring a separate C Form for each sale. What actually happens in a case where a purchasing dealer consolidates all his purchase in one form is that, instead of writing out all the particulars in different sheets of paper, he puts them in one paper, thereby ensuring economy of stationery. We called for and perused the C Forms issued by the Punjab purchasing d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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