- (1.) In these three revision, filed under Section 9 of the Central Sales Tax Act, 1956 read with Section 15 of the Rajasthan Sales-tax Act 1954, following 3 questions have been raised: (i) Whether in the facts and circumstances of the case, it was necessary to produce declaration forms as required by Section 8 of the Central Sales Tax Act? (ii) Whether in the facts and circumstances, the Tribunal rightly interpreted the notification dated 23.3.63 in holding that it was not necessary to produce the 'C' Forms? (iii) Whether in the facts and circumstances of the case, the credit of the deposit made by the assessee could be given and whether the circular dated 1.10.1965 was applicable to the present case?
(2.) No one has appeared on behalf of the non-petitioners insplte of service of notice. The submission of Mr. Bafna is that Insplte of notification dated 23rd March, 1963 the person effecting sale from the state of Rajasthan in the course of inter-State trade and commerce has to furnish 'C' form and In the absence of 'C' form, he is liable to pay tax under C.S.T. Act. The Notification dated 23rd March, 1963 reads as under: In exercise of the powers conferred by Sub-section (5) of Section 8 of the CST Act, 1956, the State Govt. being satisfied that it is necessary to do so in the public interest, hereby directs that no tax under the said Act shall be payable in respect of the goods specified in the list appended below, by a dealer having his place of business in the State, in respect of the sale by him from any such place of business, of the said goods in the course of inter-State trade or commerce, on the condition that such dealer proves to the satisfaction of the assessing authority that tax under RST Act, 1954 has been paid no such goods.
(3.) Section 8(5) of the C.S.T. Act reads as under: (5) Notwithstanding anything contained in this section the State Government may, if it is satisfied that it is necessary so to do in the public interest by notifications in the official Gazette and subject to such conditions as may be specified therein, direct: (a) that no tax under this Act shall be payable by any dealer having his place of business in the state in respect of sale by him, in the course of inter-State Trade or commerce, from any such place of business of any such goods or classes of goods as may be specified in the notification, or that the tax on such sales shall be calculated at such lower rates, than those specified in Sub-section (1) or Sub-section (2) as may be given in the notification. (b) That in respect of all sales of goods or sales of such classes of goods as may be specified in the notification, which are made, in the course of Inter State trade or commerce, by any dealer having his place of business in the State or by any class of such dealer as may be specified in the notification to any person or such class of persons as may be specified in the notification, no tax under this Act shall be payable or tax on such sales Shall be calculated as such lower rates, then those specified in Sub-section (1) or Sub-section (2) as may be mentioned in the notification.;