RAMASWAMI, J.

These four revision petitions relate to the assessment years 1961-62 to 1963-64. In respect of the last assessment year, there are two assessment orders and two revision cases, because of the change in the firm of the petitioners. The petitioners are dealers in asbestos sheets, etc. They were originally assessed on a certai turnover, accepting the returns submitted by them. Later on, on the ground that certain turnover in their returns under the Central Sales Tax Act relating to inter-State sales had escaped assessment, proceedings were initiated by the joint Commercial Tax officer, Coimbatore-IV. The petitioner submitted their written objections to the proposed assessment and levy, and contended that the transactions which were sought to be taxed as inter-State sales were really local sales in Kerala State, as they were effected locally in that State after a transfer of stock from this State to the depot in that State. They, however, obtained C form declarations from the purchasers in Kerala and enclosed them with a note that they were producing the same without prejudice to their contention that the transaction were not inter-State sales. The joint Commercial Tax Officer, after considering the nature of the transactions and the evidence available, came to the conclusion that they were inter-State sales, and that, since the goods had moved from this State. they were liable to be taxed under section 3(a) of the Central Sales Tax Act, 1956 (herein after referred to as the Act). But, as regards the concessional rate claimed by the petitioners, he held that, as the C form declarations were not filed along with the original returns or, at any rate, before the final assessment, they could not be accepted in the reassessment proceedings. Accordingly he held that tax was leviable at the higher rates and that the concessional rate under section 8(1) of the Act was not applicable. This order was confirmed by the Appellate Assistant Commissioner, who also held that the C form declarations could not be accepted at the stage of reassessment. The Tribunal also, while confirming the finding that they were inter-State sales, further held that, since the C form declarations were not filed before the assessments were finalised, the refusal to accept them at the reassessment stage could not be interfered with.In these revision petitions, the learned counsel for the petitioners challenges the findings of the Tribunal both on the question of inter-State nature of the transactions, and also the rejection of the C form declarations as not being in accordance with law. So far as the nature of the transactions is concerned, we are satisfied that they were inter-State sales. The goods were despatched from this State to the buyers directly, as has been found by the Tribunal and the assessing officers. Though the orders were placed with the Kottayam office, they were transferred to this State for execution. The finding of the Appellate Assistant Commissioner and the Tribunal further was that, even at the time of the contract, it was under the contemplation of the parties that the goods should move from the this State to out-of-State purchasers. On these facts, we are not able to interfere with the finding of the Tribunal that the the disputed turnover related to inter-State sales.

Before we deal with the question whether the petitioners are not entitled to the concessional rate on the ground that they had not produced the C form declarations in the original assessment proceedings it is necessary to set out certain provisions relating to the concessional levy in respect of inter-State sales, and the conditions to be fulfilled by the assessees in order to obtain the benefit of such concessional levy. Under section 8 of the Act, every dealer, who, in the course of inter-State trade or commerce, sells to a registered dealer goods of the description referred to in sub-section (3) of the section, shall be liable to pay tax under the Ac