( 1 ) THE circumstances leading to the filing of this writ petition may be breifly stated thus. The petitioner, Caltex (India) Ltd. , Indore, is a dealer registered under Section 7 of the Central Sales Tax Act, 1958. For the period of assessment commencing from 1-1-1963 to 31-12-1963 the petitioner was assessed by the assistant Commissioner of Sales Tax, Indore, by his order dated 30-10-1965. By the said order it was determined that the gross turnover of inter-State sales was rs. 2,69,675/ -. Along with his return the petitioner had furnished declarations pertaining to various sales of motor spirit and lubricants amounting to Rs. 2,49,966/- in 'c' form and claimed that he was liable to be taxed on the concessional rate at 2%. However, the Assistant Commissioner of Sales Tax rejected the assessee's claim in respect of sales of Rs. 96,959/- made to M/s. G. Rai and Company, Jhansi, on the ground that the petitioner "is not entitled to claim a concessional rate at 2% because the 'c' forms issued by the purchaser covers more than one transaction of sale exceeding Rs. 5000/- and thus provision of rule 8 of the M. P. Sales Tax (Central) Rules, 1957 is not complied with. Those