TMI Blog2008 (7) TMI 937X X X X Extracts X X X X X X X X Extracts X X X X ..... , set aside. - 452 of 2000 - - - Dated:- 11-7-2008 - PRAKASH KRISHNA , J. PRAKASH KRISHNA J. Challenging the legality and validity of the Tribunal's order dated February 7, 2000, the present revision is at the instance of the Department. The Tribunal by the order under revision passed in Second Appeal No. 80 of 1998 relevant to the assessment year 1994-95 (U.P.) allowed the appeal in part filed before it by the dealer-opposite party and remanded the matter to the assessing authority with a direction to examine form IIIB Nos. 175965 and 034704 and counterfoil of form No. 87566. It has been further provided that on verification of all these forms their benefits should be extended to the dealer-opposite party. The Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egd.), Bangalore v. Additional Commissioner of Commercial Taxes, Bangalore [2005] 139 STC 329; [2005] UPTC 380. The learned counsel for the dealer-opposite party on the other hand supports the order of the Tribunal. Considered the respective submissions of the counsel for the parties and perused the record. Sub-rule (1) of rule 25B of the U.P. Trade Tax Rules, 1948, provides that where a dealer holding a recognition certificate purchases any goods referred to in clause (b) of sub-section (1) of section 4B, for use as raw material for the purpose of manufacture of any notified goods, he shall, if he wishes to avail of the concession referred to therein, furnish to the selling dealer a certificate in form IIIB. Sub-rule (15) of the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the filing of duplicate of form C cannot be accepted. It refused to extend the benefit of concessional rate of tax in respect of inter-State sales on the basis of the counterfoil copy of form C. From the report it would be clear that a similar argument as was raised before this court in the case of Badri Narain Sons [1995] UPTC 100 that all the portions of the form are original was pressed into service before the apex court in the above noted decision, but was not approved. It was taken into consideration its earlier pronouncement as well of different High Courts wherein it was held that production of a duplicate form is a condition precedent for the availability of the concession. Sub-rule (5) of rule 25B provides that a registered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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