The judgment of the Court was delivered by

JEEVAN REDDY, J. - This tax revision case involves the interpretation of the words "or, as the case may be, could have obtained" occurring in the proviso to sub-section (1) of section 9 of the Central Sales Tax Act. We shall first state the facts which give rise to the said question.

The petitioner Jadhavjee Laljee is a registered dealer in Andhra Pradesh. He purchased a consignment of horse-gram (kulthi) from a Maharashtra dealer. He purchased the same while the goods were in inter-State movement, by obtaining an endorsement on the concerned railway receipts. In turn, he sold it to another dealer in Andhra Pradesh. Horse-gram is wholly exempt from sales tax under the Maharashtra Sales Tax Act. The petitioner did not furnish form E-I prescribed by the Central Sales Tax (Registration and Turnover) Rules, 1957, nor did he obtain the C form prescribed by section 8(4)(a) of the Central Sales Tax Act, from his purchaser. On these facts, the Commercial Tax Officer, Nirmal, included the relevant turnover in a sum of Rs. 1,25,067.40, in the turnover of the petitioner and levied Central sales tax thereon at the rate of 10 per cent. An appe