RANGANATHAN, J.

Though the statement of case furnished by the Sales Tax Tribunal is very lengthy, the facts necessary for the decision of this case and the question which arises are within a very short compass.

The matter relates to the sales tax assessment under the Central Sales Tax Act of M/s. Delhi Automobiles (P.) Ltd. (hereinafter referred to as the "selling dealer"). The selling dealer sold 12 trucks to M/s. Tosh Metal and Alloy Industries (P.) Ltd., Karnal (hereinafter referred to as the "purchasing dealer"). The total sale price was Rs. 3,59.497.38 and these sales have been assessed at the rate of 10 per cent, rejecting the claim of the selling dealer that he was entitled to the concessional rate of tax provided in section 8 of the Central Sales Tax Act. The ground on which the assessee's claim was rejected was that the relevant C forms issued by the purchasing dealer had not been produced. Though originally the controversy between the parties related to the 12 transactions, it has now transpired that so far as 4 transactions are concerned the assessee was not able to show that any C forms had at all been issued by the purchasing dealer and these transactions are