- (1.) The High court was called upon to answer the following question: "Whether on the facts and circumstances of the case, the Additional district Judge was justified in directing the notified authority to accept the photostat copies of the counterfoils of the declaration in Form 'c' of the turnover of Rs. 3,59,497.38 p. in respect of the sale stated to have been made by the Respondent in the course of inter-State trade and commerce. "the High court answered it in the negative and in favour of the Revenue. The assessee is in appeal.
(2.) The assessee sold 12 trucks to M/s Tosh Metal and Alloye Industries (P) Ltd. , which, subsequently, went into liquidation. The purchaser did not send the requisite 'c' Form declarations to the assessee. The Official liquidator of the High court of Calcutta informed the assessee that the records of the company in liquidation indicated the said purchase and 8 sales tax 'c' Forms had been issued by the company in liquidation; and that no 'c' Form appeared to have been issued in respect of the remaining 4 sales. An application was made by the assessee to the High court for directions to the Official Liquidator that he should issue duplicates of the 8 'c' Forms which had been issued. The learned Single Judge who disposed of the application directed the Official Liquidator only to permit the assessee to take photostat copies of the 8 'c' Forms declarations. The assessees obtained these photostat copies and submitted the same to the sales tax authorities.
(3.) The sales tax authorities turned them down relying upon Rule 12 of the central Sales Tax (Registration and Turnover) Rules, 1957, which pertained to the 'c' Form declaration. Sub-rule (3 thereof reads thus: "Where a declaration form furnished by the dealer purchasing the goods or the certificate furnished by the government has been lost, the dealer selling the goods, may demand from the dealer who purchased the goods, or, as the case may be, from the government, which purchased the goods, a duplicate of such form or certificate, and the same shall be furnished with the following declaration recorded in red ink and signed by the dealer or authorised officer of the government, as the case may be, on all the three portions of such form or certificate,- 'I, hereby declare that this is the duplicate of the Declaration Form/ certificate No. . signed on. . and issued to. . who is a registered dealer of. . (State) and whose registration certificate number is. . '. ";