TMI Blog1992 (6) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... lved pertains to the declaration filed by the appellant in respect of the sale of condensed milk to Southern Railways. 2.. There is no dispute that the transactions in question were interState sales. The assessing authority did not accept the "D" forms, but held that the appellant should have produced "C" form declaration. This was reversed by the appellate authority who held that "D" form was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-section (1) shall not apply to any sale in the course of inter-State trade or commerce unless the dealer selling the goods furnishes to the prescribed authority in the prescribed manner- (a) a declaration duly filled and signed by the registered dealer to whom the goods are sold containing the prescribed particulars in a prescribed form obtained from the prescribed authority; or (b) if the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o control over the Indian Railways. Admittedly, the Indian Railways belonged to the Government of India. It has furnished the "D" declaration on its own which assures that it is not a registered dealer. The certificate issued by the railways clearly states that it is not a registered dealer. This statement will have to be accepted by the appellant since the appellant has no control over the regist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. The phrase referred in section 8(4)(b) is "not being a registered dealer" and under the Central Sales Tax Act, registered dealer is defined as a dealer who is registered under section 7. Under section 7, every dealer liable to pay tax under the Central Sales Tax Act will have to apply and register himself or itself. 8.. One cannot assume that every dealer is a dealer liable to be taxed under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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