Indian Agencies (Regd.), Bangalore vs Additional Commissioner Of Commercial ...

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 claiming concessional tax rates when the original is lost, as per Section 62 of the Evidence Act, 1872. The Court found that the Additional Commissioner of Commercial Taxes erred in rejecting the duplicate forms and indemnity bonds, thereby upholding the Joint Commissioner's directive to allow the concessional rate of tax. The appeal was allowed, and the order of the High Court was set aside, reinstating the benefit of concessional tax rates for the appellant.