9911796707
TMI Blog2002 (4) TMI 916X X X X Extracts X X X X X X X X Extracts X X X X ..... n, oil seed, etc., which are declared commodity under section 14 of the Central Sales Tax Act, 1956. In the relevant year applicant-revisionist purchased foodgrain from registered dealers and obtained forms III-C(2) and III-C(5) from such dealers. The selling dealers have declared and admitted liability of tax. However, the said forms III-C(2) and III-C(5) have been lost; the information above the same was given to the assessing officer on March 27, 1989. On the request of the applicant-revisionist, the assessing authority made enquiries from the concerned assessing authorities of seller and received confirmatory letter that the said forms in question have been issued to the applicant-revisionist. In the circumstances, the realisation of ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d once the satisfaction has been derived by the assessing officer that for the goods in question, the tax has already been paid by selling dealer, therefore, waiver granted by the assessing officer should have properly considered and benefit should have been given to the petitioner. 7.. In [1988] 71 STC 1; 1988 UPTC 1204 (Commissioner of Sales Tax v. Prabhudayal Prem Narain) the Supreme Court has held that for the failure to furnish form III-C(1) the assessee is not entitled to exemption and assessee cannot file any other evidence in place of the form for this purpose. The Supreme Court while taking the above view has reversed the 1982 UPTC 1094 (Prabhu Dayal Prem Narain v. Commissioner of Sales Tax) where the court has held: "that the H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and requirement of circular dated January 15, 1988 and therefore, view taken on March 5, 1998 by the learned Tribunal is likely to be set aside. Therefore, the order dated March 5, 1998 is set aside and the matter is relegated to the assessee to verify and obtain the required information and obtain certificate if necessary as required under circular dated January 15, 1988 to extend the benefit to the applicant-revisionist accordingly. In these terms, the question of law is dealt accordingly. 9.. A certified copy of this order shall be given to the learned counsel for the applicant who may produce the same to the concerned authority. The assessing authority shall proceed with co-operation of the applicant-revisionist to expedite the matte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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