The main legal principle established in the judgment is the mandatory requirement of furnishing the original Form-C for claiming the concessional rate of tax under Section 8 of the Central Sales Tax Act, emphasizing strict compliance with the rules and statutes.

( 1 ) PRESENT revision under Section 11 of U. P. Trade Tax Act (herein a referred to as "act") is directed against the order of Tribunal dated 23. 02 to the assessment year, 1989-90 under the central Sales Tax Act.

( 2 ) FOLLOWING question has been raised in the present revision.

"whether on the facts and in the circumstances of the case learned two Member Bench of tribunal are legally justified to hold: (i) Benefit of Form-C should he given to the dealer on the bush of counter-foil of Form-C though neither "original nor duplicate form c was filed by the dealer. "

( 3 ) HEARD learned counsel for the parties,

( 4 ) RELEVANT provisions of Section 8 of the Central Sales Tax are referred as follows:

"8. Rates of tax on sales in the course of inter-state. trade or commerce (1) Every dealer, who in the course of inter-state trade or commerce- (a) sells to the Government any goods; or (b) 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 this Act, with effect from such date as may he notified by the central Government in the Official Gazette for the purpose which shall be two per cent, of his turnover or at the rate applicable to the sale or purchase of such goods) inside the appropriate state under the sales tax law of that State, or as the case may be under any enactment of that state imposing value added tax, whichever is lower: provided that the rate of tax payable under this subsection by a dealer shall, continue to be four per cent, of his turnover, until the rate of two per cent takes effect under this Sub-section. (4) The provision 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) a declaration duty 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 or (b) if the goods are sold to the Government, not being a registered dealer, a certificate in the prescribed form duty filled and signed by a duly authorized officer of the Government. Provided that the declaration referred to in clause (a) is furnished within the prescribed time or within such further time as that authority may, for sufficient cause, permit. Rule 12 of the Central Sales Tex (Registration and Turnover) Rules, 1957 reads thus:

"12 (1) the declaration and the certificate referred to in Sub-section 4 of Section 8 shall be in forms C and D respectively: provided that Farm C in force before the commencement of the Central Sales Tax (Registration and Turnover) (Amendment) Rules, 1974, or before the commencement of the central Sales Tax, (Registration and Turnover) (Amendment) Rules, 1976, may also be used upto the 31st December, 1979 with suitable modifications; provided further that a single declaration may cover all transactions of sale, which take place in one financial year between the same two dealers.

( 5 ) RULE 8-A (1) of the Central sales Tax (U. P.) Rules, 1957 reads as follows.

"8-A. Submission of declarations or certificates to the Sales Tax Officer and matters incidental thereto- (1) A dealer who claims- (a) to have made inter-State sales to a registered dealer or to a department of the Central government or a State Government; or (b) exemption from tax under Sub-section (2) of Section 6 of the Act; or (c) to have sent goods to a dealer registered in another State otherwise than by way of sale in the course of interstate trade or commerce, shall, in respect of each such claim, furnish to the assessing authority the portion marked original of the appropriate form of declaration and/or certificate referred to in rule 12 of the central Rules. "

( 6 ) RULE 8-A (1) of the Central Sales Tax (U. P.) Rules, that that dealers who claims to have made inter-State sale to a registered shall, in respect of