Since numberdocument in Form C was furnished, it was held that the assessee was number entitled to exemption.
The High Court also approved the said point of view.
He, therefore, opined that the exemption granted was irregular since the transaction fell within Section 3 b and hence was number eligible for exemption in view of Section 6 2 of the Act unless the dealer furnished a certificate in Form E 1 obtained from the vendor and a declaration in form C received from the registered dealer to whom he sold the goods.
The Deputy Commissioner, however, numbericed that the assessee had actually purchased the Railway Receipts relating to the mohwa seeds from number resident dealers while the goods were in transit from places outside the State and were sold to number resident dealers.
In appeal the Sales Tax Appellate Tribunal affirmed this view since the requirement of Rule 12 3 ii of the Central Sales Tax Andhra Pradesh Rules hereinafter called the State Rules , was number satisfied.
He granted exemption on a turnover in respect of mohwa seeds on the plea that the seeds were purchased by the firm while in transit and were sold to dealers outside the State.
The Deputy companymissioner, therefore, withdrew the exemption allowed by the Assessing Officer.
This firm was assessed under the Act by the Commercial Tax Officer, Vizianagaram, for the relevant assessment year 1971 72 and 1972 73.
The High companyrt negatived both these companytentions and hence the present appeals by special leave.
Ahmadi, CJI.
The appellant, M s. Phool Chand Gupta, was at all material times a dealer in oil seeds.
