JUDGMENT 1. - In these three revision, filed under Section 9 of the Central Sales Tax Act, 1956 read with Section 15 of the Rajasthan Sales-tax Act 1954, following 3 questions have been raised: (i) Whether in the facts and circumstances of the case, it was necessary to produce declaration forms as required by Section 8 of the Central Sales Tax Act? (ii) Whether in the facts and circumstances, the Tribunal rightly interpreted the notification dated 23.3.63 in holding that it was not necessary to produce the 'C' Forms? (iii) Whether in the facts and circumstances of the case, the credit of the deposit made by the assessee could be given and whether the circular dated 1.10.1965 was applicable to the present case? 2. No one has appeared on behalf of the non-petitioners inspite of service of notice. The submission of Mr. Bafna is that Insplte of notification dated 23rd March, 1963 the person effecting sale from the state of Rajasthan in the course of inter-State trade and commerce has to furnish 'C' form and In the absence of 'C' form, he is liable to pay tax under C.S.T. Act. The Notification dated 23rd March, 1963 reads as under: "In exercise of the powers conferred by Sub-section (5) of Section 8 of the CST Act, 1956, the State Govt. being satisfied that it is necessary to do so in the public interest, hereby directs that no tax under the said Act shall be payable in respect of the goods specified in the list appended below, by a dealer having his place of business in the State, in respect of the sale by him from any such place of business, of the said goods in the course of inter-State trade or commerce, on the condition that such dealer proves to the satisfaction of the assessing authority that tax under RST Act, 1954 has been paid no such goods. 3. 3. Section 8(5) of the C.S.T. Act reads as under: "(5) Notwithstanding anything contained in this section the State Government may, if it is satisfied that it is necessary so to do in the public interest by notifications in the official Gazette and subject to such conditions as may be specified therein, direct: (a) that no tax under this Act shall be payable by any dealer having his place of business in the state in respect of sale by him, in the course of inter-State Trade or commerce, from any such place of business of any such goods or classes of goods as may be specified in the notification, or that the tax on such sales shall be calculated at such lower rates, than those specified in Sub-section (1) or Sub-section (2) as may be given in the notification. (b) That in respect of all sales of goods or sales of such classes of goods as may be specified in the notification, which are made, in the course of Inter State trade or commerce, by any dealer having his place of business in the State or by any class of such dealer as may be specified in the notification to any person or such class of persons as may be specified in the notification, no tax under this Act shall be payable or tax on such sales Shall be calculated as such lower rates, then those specified in Sub-section (1) or Sub-section (2) as may be mentioned in the notification." 4. From a bare perusal of the section, it would be evident that the provision of the section is having over-riding effect on the other provisions of Section 8 and once a notification is issued under Section 8(5) of the C.S.T. Act then the conditions of that notification have to be fulfilled. The condition as required under Notification date 23rd March, 1963 is that the dealer must prove to the satisfaction of the assessing authority that tax under R.S.T. Act has been paid. There is no such condition that Form 'C is required to be furnished in respect of the Inter-State sale. The condition as required under Notification date 23rd March, 1963 is that the dealer must prove to the satisfaction of the assessing authority that tax under R.S.T. Act has been paid. There is no such condition that Form 'C is required to be furnished in respect of the Inter-State sale. The provisions of Sub-section (4) of Section 8 require to furnish 'C form therefore, could be made applicable only when in any notificertion is Issued under Section 8(5) of the C.S.T. Act, it is specifically provided that 'C' form is required or such sale is made to the Government or the registered dealer under Sub-section (1) of Section 8. In the absence of specification that one the sale under Sub-section (1) of Section 8 has been exempted, it would not be necessary to furnish the 'C form There is no repugnancy about the provisions of Sub-section (4) or Sub-section (5) of Section 8 and the provisions regarding application of rate of tax under Sub-section (1) or Sub-section (2) shall be applicable only when the assessee is liable for payment of tax. If the assessee is exempted under the notification issued under Sub-section (5) then the provisions of Sub-section (1) or Sub-section (2), of Section 8 of C.S.T. Act shall not be applicable. In these circumstances, the submission of Mr. Barna that there is repuagnancy with regard to the provisions of Sub-section (4) and Sub-section (5) is not correct interpretation of Sub-section (5) of the C.S.T. Act. Sub-Section (5) of Section 8 of C.S.T. Act is over riding on all other sub-sections of the section and, therefore, in the notification issued by the State Government The specific prangaya has to be considered for the purpose of exemption. If the assessee falls within the exemption clause, then question of chargeability of any tax does not arise. 5. No dispute has been raised that the assessing authority was not satisfied with regard to the payment of tax under the R.S.T. Act. In these circumstances, the conditions of the Notification stand fulfilled and it is not necessary that he should furnish 'C' form in addition to the proof required by the said notification. 6. In the result, the revisions are dismissed with no order as to costs.Revision dismissed. *******