D. RAJU, J.

The unsuccessful assessee, a manufacturer and a dealer in automotive thinwall bearings, bushings and thrust washers at Coimbatore is the petitioner in the above revision. The assessee reported for the assessment year 1978-79 a total turnover of Rs. 3, 50, 13, 408 in its returns submitted under the Central Sales Tax Act, 1956. The assessee has also filed many C forms and claimed assessment at concessional rate of sales tax of 4 per cent on the basis of those C forms. The assessing authority after close scrutiny, during the course of assessment, found sixteen C forms to be defective and disallowed the claim for the concessional amount in respect of those turnover covered by the said C forms. The turnover in question relating to the said C forms is Rs. 1, 31, 467.26 and the said turnover was subjected to the levy at 13 per cent. The total taxable turnover of the assessee was determined at Rs. 3, 48, 46, 209.50 by the proceedings dated December 15, 1980.

2. Objecting to the rejection of the said sixteen C forms and the denial of the concessional rate of taxation, the petitioner filed an appeal before the first appellate authority who confirmed the order of the ass