TMI Blog1996 (8) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... of the sales stated to have been made by the respondent in the course of inter-State trade and commerce? Held that:- Appeal dismissed. The assessee had not done all that it could; it could, and should, have preferred an appeal against the order of the learned single judge and persisted in its application for obtaining from the official liquidator duplicates of the 'C' form declarations, as requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the counter-foils of the declaration in form 'C' of the turnover of Rs. 3,59,497.38 in respect of the sales stated to have been made by the respondent in the course of inter-State trade and commerce. " The High Court answered it in the negative and in favour of the Revenue. The assessee is in appeal. The assessee sold 12 trucks to M/s. Tosh Metal and Alloye Industries (P) Ltd., which, subsequ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... photostat copies and submitted the same to the sales tax authorities. The sales tax authorities turned them down relying upon rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957, which pertained to the "C" form declaration. Sub-rule (3) thereof reads thus: "Where a declaration form furnished by the dealer purchasing the goods for the certificate furnished by the Government ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sales Tax, took the view that the furnishing of the photostat copies of the counterfoils of the "C" form declaration should be taken to be compliance with rule 12(3) aforequoted and he directed the assessee to furnish an indemnity bond in the form required. Arising out of the order in revision, the question set out above was posed to the High Court at the instance of the Revenue. The High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w, in the first place, the assessee had not done all that it could; it could, and should, have preferred an appeal against the order of the learned single judge and persisted in its application for obtaining from the official liquidator duplicates of the 'C' form declarations, as required by rule 12(3). Since it did not, in the face of the clear language of the rule, its case can hardly be said to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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