SETHURAMAN, J.

For the assessment year 1973-74, the assessee disputed, before the Sales Tax Appellate Tribunal, the liability to tax at 10 per cent. on a turnover of Rs. 24, 955.14. The assessee had not filed C forms before the assessment by the first assessing authority in respect of certain inter-State transactions. The assessee was given a period of 8 days for filing the missing C forms. As the assessee could not file the relevant C forms with reference to the aforesaid turnover, the assessing authority taxed the assessee and the matter was taken on appeal to the Appellate Assistant Commissioner, but without success. Thereafter, the assessee contested the assessment before the Sales Tax Appellate Tribunal. The Appellate Tribunal considered that the C forms were received only subsequent to the assessment and that the assessee's failure to ask for time was not due to any negligence, but due to the fact that the assessee was not familiar with the tax procedures. In this view, the Tribunal remanded the matter back to the assessing authority for considering the assessee's claim for concessional rate of tax on the turnover of Rs. 24, 955.14. The Tribunal, however, observed