TMI Blog1961 (12) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee admitted that the C Forms relevant to the turnover of Rs. 19,000 and odd assessed at seven per cent. had been received only after the final assessment was over. The final assessment by the Deputy Commercial Tax Officer in this case was on 15th June, 1960, and the relevant forms were produced before the Appellate Assistant Commissioner on 27th July, 1960. No explanation was given before the appellate authority for failure to produce these C Forms earlier. The Appellate Assistant Commissioner therefore took the view that the transactions covered by this turnover of Rs. 19,000 and odd had to be treated as sales made to unregistered dealers and confirmed the levy of tax on this turnover at seven per cent. On further appeal to the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the relevant provisions of the Act and the rules. Section 8(1) provides that tax under the Act shall be at one per cent. on the turnover of a dealer who, in the course of inter-State trade or commerce, "sells to a registered dealer other than the Government goods of the description referred to in sub-section (3)". The goods covered by the transactions in the present case are claimed to be those described in sub-section (3)(b) of section 8, that is, "goods other than declared goods or goods of the class or classes specified in the certificate of registration of the registered dealer purchasing the goods as being intended for re-sale by him or subject to any rules made by the Central Government in this behalf, for use by him in the manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2) apply to those transactions, and this sub-section lays down, "The tax payable by any dealer on his turnover in so far as the turnover or any part thereof relates to the sale of goods in the course of inter-State trade or commerce, not falling within sub-section (1)-(b) in the case of goods other than declared goods shall be calculated at the rate of seven per cent., or at the rate applicable to the sale or purchase of such goods inside the appropriate State, whichever is higher". The effect of these provisions is therefore that where a declaration prescribed under sub-section (4) is not furnished to the prescribed authority in the prescribed manner by a dealer selling other than declared goods in the course of inter-State trade or commer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of his transactions in the course of inter-State trade or commerce.......in Form I together with the connected declaration form so as to reach the assessing authority on or before the 25th of each month, showing the turnover for the preceding month and the amount or amounts collected by way of tax together with a chalan or a crossed cheque in favour of the assessing authority for the payment of tax due thereon under the Act........" The rule accordingly prescribes that along with the return of the turnover relating to any month, the connected declaration should be submitted so as to reach the assessing authority on or before the 25th of the succeeding month. Here is a rule setting out the manner in which the declaration should be furnished ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... odd along with the last return for the year and not even at the time when the final assessment was made by the Deputy Commercial Tax Officer. The question is whether under these circumstances it was open to the departmental officers and least of all the Tribunal to condone the delay in the production of the C Forms. When once the failure to furnish the C Form declarations to the prescribed authority in the prescribed manner has been established, it seems to us that the necessary statutory result automatically follows, viz., that the transactions are taken outside the scope of section 8(1) of the Act and no liberty or discretion is given by any provision of the Act or the rules to tax those transactions under section 8(1) of the Act. This is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of the goods outside the State. The learned Judge had to consider whether the failure to submit the return or to make the claim within the period stipulated in the rules disentitled the assessee to those reliefs. It was held that the right that was given was circumscribed by the condition prescribed and the failure to comply with that condition disentitled the assessee to claim those rights. The same view was taken in Deputy Commissioner of Commercial Taxes v. Lakshmanaswamy[1956] 7 S.T.C. 560., by a Full Bench of the Andhra High Court. The learned Judges observed that the language of the relevant rule relating to the deduction provided in rule 5(1)(k) referred to above is absolute and peremptory and the deduction was available only on th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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