ORDER

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 For