Whether 'duplicate part' of C form is sufficient?

Recently in a group discussion the following question was raised:-


Whether filing of the ‘Original’ part of the ‘C’ form is must for concessional rate of tax under CST Act, 1956 in the State of Assam? Is there any bar on allowing the benefit of concessional rate of tax, if the dealer had deposited ‘duplicate’ part of the ‘C’ form?

You may agree that neither the Central Sales Tax Act, 1956 nor the Central Sales Tax Registration & Turnover) Rules, 1957 prescribes that the ‘original’ portion of the ‘C’ form is must for availing the benefit of concessional rate of tax. However, rule 8(2) of the Central Sales Tax (Assam) Rules, 1957, as amended by notification no. ‘FTX.90/2004/Pt-II/2’ dated 5th June 2009, makes it clear that a registered dealer, who claims to have made a sale in the course of inter-state trade or commerce to another registered dealer, shall furnish to the assessing authority, within the time specified in rule 12 of the Central Rules, the portion marked “Original” of the Declaration Form “C” received by him from the purchasing dealer. Thus if we analysis the provisions of section 8(4) of CST Act together with rule 8(2) of Assam Rules in the light of the judgment of the Apex Court in the case of – ‘India Agencies (Regd.) Vs. Additional Commissioner of Commercial Taxes, Bangalore, [2005] 139 STC 329’, there remains no doubt that filing of the ‘original’ part of the C form is mandatory.

But, the rule 8(2) of Assam Rules was not same before the amendment dated 5th June, 2009. It will be interesting to study the cases prior to the said amendment. I invite the learned readers to think that whether I will be wrong in saying that for the cases prior to 5th June 2009, concessional rate of tax can be legally allowed in the State of Assam, even if the dealer had filed ‘duplicate part’ of the C form.