Judgment

Dr. AR Lakshmanan, J.—In the above appeal, the appellant has impugned the judgment dated 12.11.1998 passed by the High Court of Karnataka whereby the order of the Additional Commissioner of Commercial Taxes dated 22.05.1998 was upheld. By this order, the Additional Commissioner of Commercial Taxes disallowed the claim of the appellant for concessional rate of tax on the inter-state sales effected by the appellant on the basis of portions of “Form-C” marked as duplicate and the indemnity bonds furnished by the appellant for the loss of portions of Form-C marked as original.­

2. The Assessing Authority has disallowed the benefit of concessional rate of tax corresponding to duplicate C-Forms filed on the ground that the appellant did not file original of the C-Forms issued by the purchasing dealers for the inter-state sales effected by the appellant. The main contention before the authorities was with regard to non-consideration of duplicate portion of C-Forms filed in support of the claim for benefit of concessional rate of tax under Section 8(2)(a) of the Central Sales Tax, 1956. The appellant challenged the order of the Deputy Commissioner of Commercial Taxes, Bangalore on v