TMI Blog1978 (5) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rs. 20,000, which was the subject-matter of resale by him. This turnover was refused exemption from tax on the ground that the assessee had failed to furnish C form. The matter went up before the Judge (Revisions), Sales Tax. He held that rule 8-B(4)(ii) of the Central Sales Tax (U.P.) Rules was not mandatory. It was directory. Therefore, the dealer could prove that he had sold goods to a regist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , are mandatory or directory? (2) Whether, on the facts and in the circumstances of the case, the Additional Revising Authority erred in law in granting the exemption?" Rule 8-B of the Rules refers to the issue of certificate in form E-I or E-II and matters incidental thereto. Sub-rule (4) says: "(4) For the purpose of claiming exemption from tax on his subsequent sale under sub-section (2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... first quarter of the next assessment year or the date on which he is required to produce his accounts for final assessment in respect of the year to which the claim pertains, whichever is earlier." It will be seen that sub-rule (4) imposes conditions on the fulfilment of which exemption is claimable. Sub-clause (4)(ii) specifically provides that no exemption shall be granted if the declaration ..... X X X X Extracts X X X X X X X X Extracts X X X X
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