TMI Blog1970 (5) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-rule runs thus: "(11) For the purpose of claiming concessional rate of tax under the Act, by a dealer, the declaration form issued only by the notified authority of the State wherein the goods are taken delivery of in the course of interState trade or commerce, shall be accepted." The sub-rule is attacked in this writ application as being ultra vires the provisions of the Central Sales Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... carrier or bailee." If a dealer sells to a registered dealer, other than Government, goods of the description referred to in sub-section (3) of section 8, then under subsection (1) of that section, he shall be liable to pay tax under the Act, which shall be 3 per cent. of his turnover; otherwise, the rate of tax would be at 10 per cent. under clause (b) of sub-section (2) of section 8. Sub-sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... obtained from the prescribed authority. The prescribed form is form C. Thus, in order to be entitled to the benefit of tax at the concessional rate, the selling dealer must obtain a declaration in form C from the purchasing dealer, who must have been a registered dealer entitled to purchase the goods as referred to in clause (b) of sub-section (3) of section 8 of the Act. 3.. Mr. Mohanty contend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of section 8 the declaration form furnished by the Kerala dealer obtained from the appropriate authority in the Kerala State, would be sufficient. But under the impugned sub-rule, such a declaration would not suffice and a further declaration in form C must be obtained from the appropriate authority in the State of Andhra Pradesh where the Kerala dealer might not even have been registered. The imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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