TMI Blog1989 (1) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Sales Tax Act, 1956, read with the Rules thereunder? (ii) Whether in the facts and circumstances of the case the assessee was entitled to the concessional rate of tax as if it had filed the original parts of the declarations in "C" form, as it had filed the original parts in Maharashtra the assessing authority wherein was also sought to be summoned by an application for their production, and further the duplicate parts thereof were filed before the assessing authority in Madhya Pradesh? (iii) Whether the condition of filing a certificate from the customs authorities, in the Notification dated October 29, 1963, issued by the Government of Madhya Pradesh under section 8(5) of the Central Sales Tax Act, was directory or mandatory? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... produced. 5.. During the same assessment periods 1965-66 and 1966-67, the assessee sold manganese ore to the tune of Rs. 43,51,628 and Rs. 40,89,799.23 respectively to Minerals and Metals Trading Corporation Ltd., another Government of India undertaking, in the course of inter-State trade. Minerals and Metals Trading Corporation exported the manganese ore to foreign countries through Bombay Port. The assessee claimed exemption from payment of Central sales tax on these sales on the basis of Notification No. 3008-2625-V-ST, dated October 29, 1963, issued by the State Government in exercise of its powers under section 8(5) of the Central Act by filing statements showing detailed particulars of sale of manganese ore to the foreign buyers cer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the record, he made a statement that the learned counsel for the assessee was right in his submission. We accordingly proceed to answer the questions referred to us on the basis of this statement. 8.. The learned counsel for the assessee submitted that the requirements of submitting original declarations in form C under the Central Act and the Rules and the certificates as per clause (ii) of the notification were directory and not mandatory. Accordingly the claims for concessional rate of tax and exemption could not be rejected. His further submission was that for the purpose of collecting Central sales tax, the States of Maharashtra and Madhya Pradesh were acting as agents of the Central Government and, therefore, filing of origina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Government: Provided that the declaration referred to in clause (a) is furnished within the prescribed time or within such further time as that authority may, for sufficient cause, permit." Rule 12(1) of the Central Rules says: "12(1). The declaration and the certificate referred to in sub-section (4) of section 8 shall be in forms "C" and V respectively." It would, thus, appear that in order to obtain the benefit of section 8(1) of the Central Act, the dealer has to comply with the provisions of section 8(4) thereof by filing a declaration in form C in terms of rule 12(1) of the Central Rules. In the present case, though the assessee did not file the "original" part of the form C, it did file the "duplicate" part of the for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tate trade or commerce, notwithstanding anything contained in section 8 of the Central Act by notification in the Official Gazette and subject to such conditions as may be specified in the notification. In other words, where an exemption is granted by the State Government under section 8(5)(b) of the Central Act subject to conditions, the dealer desiring to have the benefit of the exemption under the notification, has to comply with the conditions for such exemption laid down by the notification. In the present case, by Notification No. 3008-2625-V-ST dated October 29, 1963, the State Government granted exemption from payment of tax in respect of sales of mineral ores (metallic) and other goods specified in the Schedule given in the notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es cited. 13.. As a result of our discussion aforesaid, we answer the questions referred to us as follows: (i) The filing of original parts of declarations in "C" form is not mandatory, but directory under the Central Sales Tax Act, 1956, read with the Rules thereunder. (ii) In the facts and circumstances of the case, the assessee was entitled to the concessional rate of tax as if it had filed the original parts of the declarations in "C" form, as it had filed the original parts in Maharashtra the assessing authority wherein was also sought to be summoned by an application for their production, and further the duplicate parts thereof were filed before the assessing authority in Madhya Pradesh. (iii) The condition of filing a certifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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