TMI Blog1961 (12) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner produced certain letters before the appellate authority alleged to have been written from nonresident buyers outside the State to whom goods were sold, but the appellate authority declined to act upon them. The petitioner's appeal was dismissed. They filed a further appeal before the Sales Tax Appellate Tribunal, Madras, and they reiterated their claim that the turnover relating to the sum of Rs. 34,215 should suffer tax only at the rate of one per cent. The Tribunal noted a mistake in regard to one transaction in respect of which the actual turnover was only Rs. 1,640 though the petitioner claimed it to be for a sum of Rs. 1.650. The Tribunal acted upon the evidence produced by the petitioner and took the view that the claim for the levy of tax at concessional rate was irresistible. The petitioner was therefore granted relief on a turnover of Rs. 34,205 which was to be assessed at one per cent. instead of seven per cent. This revision petition has been preferred by the State challenging the correctness of the said order of the Tribunal. The following tabular statement extracted from the order of the Tribunal gives the particulars of the turnover and the reason for taxat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rescribed (C Forms) 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 affix his usual signature in the space provided for in the form for this purpose. Rule 5 of the Central Sales Tax (Madras) Rules provides that every dealer registered under section 7 of the Act shall submit a return of his transactions in the course of inter-State trade or commerce in Form No 1, together with the connected declaration form (C 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 crossed cheque in favour of the assessing authority for the payment of the tax due thereon under the Act. Rule 10(2) provides that a registered dealer who claims to have made a sale to another registered dealer shall in respect of such claim attach to his return in Form No. 1, the portion marked "original" of the declaration received by him from the purchasing dealer (C Form). The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onally assess the tax or taxes payable for the month and shall serve upon the dealer a notice in Form 2 and the dealer shall pay the sum demanded at the time and in the manner specified in the notice." The argument of the learned counsel for the respondent is that a return unaccompanied by the C Form is only an incomplete return and the assessing authority should give the assessee an opportunity of proving the completeness of the return and that really means that C Forms can be produced subsequent to the filing of the return, subject to the discretion of the assessing authority to receive them or not. We are unable to see how the return in Form 1 can be said to be incomplete because of the absence of C Form. The non-submission of C Form will have the consequence of the assessee not obtaining the benefit of section 8(1) but cannot in any way vitiate the return or render it incomplete or defective. There is Since reported as Deputy Commissioner (Commercial Taxes), Coimbatore Division v. Parekutti Hajee Sons [1962] 13 S.T.C. 680. no substance in this contention, and we are clearly of opinion that the view expressed by us in our decision in T.C. No. 89 of 1961 is correct and needs no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lass or classes specified in the certificate of registration of the registered dealer purchasing the goods as being intended for resale by him or subject to any rules made by the Central Government in this behalf, for use by him in the manufacture or processing of goods for sale or in mining or in the generation or distribution of electricity or any other form of power;..........." The goods forming the subject-matter of the sale in the instant case are not declared goods within the meaning of the Act. In regard to such goods the concessional levy at the rate of one per cent. under section 8(1) can be obtained by a registered dealer if the goods purchased are intended for resale by the buyer, or for use by him in the manufacturing or processing of goods for sale or in mining or in the generation or distribution of electricity or in any other form of power. Rule 13 of the Central Sales Tax (Registration and Turnover) Rules of 1957 provides that the goods referred to in clause (b) of sub-section (3) of section 8 which a registered dealer may purchase shall be goods intended for use by him as raw materials, processing materials, machinery, plant, equipment: tools, stores, spare part ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
