1. As directed by the High Court under Sec.33(3) of the Bihar Sales Tax Act, 1959 (Bihar Act 1959) read with Section 9(3) of the Central Sales Tax Act, 1956 (Central Act 74 of 1956) and Rule 12 of the Central Sales Tax (Bihar) Rules, 1957, the Commercial Taxes Tribunal, Bihar. has stated a case and referred to this Court the following question, of, law:-

-

"Whether in the facts and circumstances of this case the denial of concessional rate of tax under Section 8 of the Central Sales Tax Act, 1956 , on sales covered by declarations of C form and D form, if filed before the appellate authority is valid in law."

2. After stating the facts, it will be necessary to reframe the question of law to bring out the real controversy and points for determination in the case. We shall reframe it and answer it accordingly,

3. Messrs. Basta Colla Colliery Co, (P) Ltd., the assessee in this case, submitted returns to the proper assessing authority disclosing its gross turnover on account of inter-State sales as follows:-

-

Quarter ending Turnovers

30-6-59... Rs. 6,35,160.30 N. P.

30-9-59... Rs. 7,88,9