India Age.(Reg),Bangalore vs Addl.Commnr.Of Com.Taxes,Bangalore

The Supreme Court held that under Section 8(2)(a) of the Central Sales Tax Act, 1956, the duplicate portion of Form C can be accepted as valid evidence for concessional tax rates when the original is lost, in accordance with Section 62 of the Evidence Act, 1872. The Court found that the Additional Commissioner of Commercial Taxes erred in rejecting the duplicate C-Forms and indemnity bonds, thus upholding the Joint Commissioner's directive to accept the duplicate forms. The appeal was allowed, and the assessment order was modified to grant the concessional rate of tax based on the duplicate C-Forms.