TMI Blog1970 (3) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 6(a)(ii) of the Central Sales Tax (Orissa) Rules, 1957, prior to its amendment on 20th February, 1964, so far as relevant, stood thus: "Before furnishing the declaration to the selling dealer the purchasing dealer, or a person authorised by him in this behalf, shall fill in all required particulars in the form, and shall also affix his usual signature in the space provided in the form for this purpose. " After amendment, the aforesaid rule stands thus: "Before furnishing the declaration to the selling dealer the purchasing dealer, or a person authorised by him in this behalf, shall fill in all required particulars in the form, and affix his usual signature in the space provided in the form for this purpose and also at the bottom of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 13(4)(e) of the Central Sales Tax Act (hereinafter referred to as the Act). He further contended that the Orissa rule is not binding on the purchasing dealers of other States who in the course of interState trade purchase from the dealers in Orissa, and as such form 'C' procured from the purchasing dealers of outside States cannot be questioned in Orissa for non-compliance of the impugned rule. Both the contentions require careful examination. 3.. Section 13(1)(d) of the Act lays down that the Central Government may, by notification in the Official Gazette, make rules providing for the form in which and the particulars to be contained in any declaration or certificate to be given under this Act. It is under this provision that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, the phrase 'in the prescribed manner' occurring in section 8(4) of the Act only confers power on the rule-making authority to prescribe a rule stating what particulars are to be mentioned in the prescribed form, the nature and value of the goods sold, the parties to whom they are sold, and to which authority the form is to be furnished." This passage leaves no room for doubt that further particulars in the prescribed form can be introduced by the State Government under their rule-making power. This is, however, subject to the restriction prescribed in section 13(3), namely, that there would be no inconsistency between the forms already prescribed by the Central Government in form 'C' and the further particulars to be introduced by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Co.(1) 5.. As a result of the aforesaid analysis we hold that the impugned rule is not ultra vires but it is not binding on outside purchasers in filling up the 'C' forms issued by them in respect of their purchases from dealers in Orissa. The 'C' forms as filed in this case were valid and the sales tax authorities acted beyond their jurisdiction in rejecting them as not being in conformity with the impugned rule. 6.. In the result, the writ application succeeds. We issue a writ of certiorari quashing the orders of the Sales Tax Officer and the Assistant Commissioner of Sales Tax, and a writ of mandamus directing them to accept the 'C' forms filed before them as valid in law, and to proceed with the assessment accordingly. In the circ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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