RAMAKRISHNAN, J.

The assessee is a registered dealer in wool at Vaniyambadi. Out of his turnover in 1959-60, the sum in dispute before us is Rs. 2, 08, 343-45 nP. which represents the sales effected to registered purchasing dealers in Punjab. On the ground that the C Forms supplied by the purchasing dealers in the Punjab, and filed by the assessee for the inter-State sales effected by him, did not comply with the rules, he was assessed at 7 per cent. on these sales and was denied the benefit of assessment at the lower rate of 1 per cent. The specific ground on which the benefit of lower rate of assessment was denied was that the C Form contravened rule 10(1) of the rules framed by the Madras State under the Central Sales Tax Act. The rule states that no single declaration shall cover more than one transaction of sale. Apparently the Punjab purchasing dealers gave C Forms in which they have included all the purchases effected by them from the Madras dealer during the year of assessment. The appeal to the Appellate Assistant Commissioner as well as to the Appellate Tribunal failed and the assessee has come before this Court in revision.

Learned counsel for the petitioner-assessee urged that the registered dealers in Punjab who gave C Forms to the assessee had complied with the rule in force in Punjab framed by the Punjab State Government. There is no rule in Punjab corresponding to the Madras rule requiring a separate C Form for each sale. According to the learned counsel, rule 10 of the Madras rules would apply to registered purchasing dealers in Madras and will not bind the registered purchasing dealers in Punjab. Therefore, it was contended that the denial to the assessee of the benefit of the lower rate of assessment was improper.We shall briefly refer to the provisions in the Central Sales Tax Act in regard to C Forms. Section 8(1)(b) of the Act states that every dealer, who, in the course of inter-State trade or commerce, sells to a registered dealer other than the Government, goods of the description referred to in sub-section (3), shall be liable to pay tax under the Act which shall be one per cent. of his turnover. Section 8(4) states that the provisions of sub-section (1) shall not apply to any sale in the course of inter-State trade or commerce unless the dealer selling the goods furnishes to the prescribed authority in the prescribed manner a declaration duly filled and signed by the registered dealer to whom the goods are sold containing the prescribed particulars in a prescribed form obtained from the prescribed authority. The several prescriptions mentioned in this section have been made by rules framed partly by the Central Government and partly by the appropriate State Governments. Section 13(1)(d) gives power to the Central Government to frame rules providing for the form in which and the particulars to be contained, in any declaration or certificate to be given under the Act. Section 13(4)(e) gives the State Government power to make rules providing for the authorities from whom, the conditions subject to which, and the fees subject to payment of which, any form of declaration prescribed under sub-section (4) of section 8 may be obtained, the manner in which the form shall be kept in custody and records relating thereto maintained, the manner in which any such form may be used and any such declaration may be furnished. In pursuance of the power under section 13(1)(d), the Central Government framed rule 12 which states that the declaration and the certificate under section 8(4) shall be in Forms C and D respectively. This takes us to Form C which is prescribed by the Central Government. This form should be in counterfoil, duplicate and original. The counterfoil is to be retained by the purchasing dealer, the duplicate by the selling dealer and the original is to be furnished to the prescribed authority in accordance with the rules framed under section 13(4)(e) by the appropriate State Government. The f