INDIA AGENCIES (REGD).,BANGALORE vs ADDL.COMNR.OF COMMERCIAL TAXES,BANGALORE

The Supreme Court upheld the decision of the Joint Commissioner of Commercial Taxes, stating that the duplicate portion of Form-C can be accepted as valid evidence for claiming a concessional rate of tax under Section 8(2)(a) of the Central Sales Tax Act, 1956. The Court emphasized that the loss of the original Form-C does not negate the validity of the duplicate, which serves as primary evidence under Section 62 of the Evidence Act, 1872. Consequently, the Court directed the Assessing Authority to accept the duplicate C-Forms and allow the concessional tax rate accordingly.