SINGH, J. - (1.) THE Judge (Revisions), Sales Tax, Lucknow, has referred under section 11(3) the following question for our opinion : "Whether, on the facts and in the circumstances of the instant case, the Judge (Revisions) was justified in law in partly accepting and partly rejecting form C No. C/1-901122 ?"
(2.) THE question arises out of assessment proceedings for the year 1962-63. The assessee declared a turnover of Rs. 53,708. Benefit to reduced rate of tax under section 8(1) of the Central Sales Tax Act was claimed on a turnover of Rs. 45,527.24. The assessee filed a number of forms in respect of the transaction of sale. One such form related to three bills of the following amounts : Rs. 1,694.00, Rs. 3,210.00, Rs. 752.50. The Sales Tax Officer held that inasmuch as this particular form was in respect of more than one transaction and of the value of more than Rs. 5,000, benefit of the reduced rate of tax could not be given to the assessee on the basis of this form in respect of the transactions shown therein. The assessee preferred an appeal before the Assistant Commissioner. The Assistant Commissioner took the view that inasmuch as the two transactions were less than Rs. 5,000, relief in respect of these could be given. Relief in respect of the third transaction was, however, disallowed. The Commissioner, Sales Tax, preferred a revision against this decision. The Judge (Revisions) upheld the order of the Assistant Commissioner, Sales Tax.
(3.) THE standing counsel contended that in view of the proviso to rule 8(1-C) of the Central Sales Tax Rules, a single certificate could not cover more than one transaction, where the total amount exceeded Rs. 5,000 and as the certificate in question was in respect of three transactions and exceeded Rs. 5,000 the claim should have been rejected in toto. The proviso to rule 8(1-C) reads as under : "Provided that no single declaration shall cover more than one transaction of sale, except in cases where the total amount covered by one declaration is equal to or less than Rs. 5,000 or such other amount as the Commissioner may, by a general order, notify in the official Gazette." ;