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TMI Blog1982 (5) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... mon use of it. The argument of learned counsel for assessee that this order of remand is erroneous as Jaughat cannot be anything except cattle fodder, cannot be accepted. The mere fact that it was taken by horses or cows was not conclusive of the matter. What was to be decided was. as to how it was understood in commercial sense or popular sense. The revising authority, therefore, did not commit any error in directing the assessing authority, to record a finding as to what was the common use of Jaughat. 2. The other controversy which has been subject-matter of lengthy arguments by learned counsel for both parties was the observation of revising authority that assessee shall be entitled to exemption on sale of foodgrains to registered deale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) was out of picture. Whereas the learned Standing Counsel has relied on 3-D (7) (b) and has urged that the aw raised a presumption against assessee making a sale to registered dealer unless the fact of sale having been made to registered dealer is proved by furnishing such declaration or certificate which is prescribed by rules 129. Reliance was placed by learned counsel for assessee on principle laid down in J. K. Manufacturing Co. v. S.T.O., 26 STC 311 ; C. S. T. v. Suraj Mai Rajendra Prakash, 33 STC 328 : 1973 UPTC 516 ; Sharif Uddin v. Abdul Ghani Lone, AIR 1980 SC 303 and urged that requirement of furnishing the Forms III-C (1) was directory only. And the test for determining whether a provision was mandatory or directory was laid dow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he section would have been complete. And then it could have been possible to argue that no exemption could be claimed without furnishing of Form III-C (2). But with the language as it stands it appears that the law contemplates and entitles assessee to lead evidence to the satisfaction of assessing authority that the sale made by it was to a registered dealer. In fact filing of forms appears to be for benefit of assessee as it is saved of botheration of leading evidence etc. As pointed out in 26 STC 311 (supra) by Full Bench of this Court such forms are only manner of proving to the satisfaction of assessing authority that the sale was to registered dealer. In case the forms are furnished no other proof is required. A perusal of the form al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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