( 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