JUDGMENT OM PRAKASH, C.J. – Heard counsel for the parties. 2. The contention of the assessee (petitioner) that it made inter-State sales during the assessment year 1987-88, the turnover of which is not liable to tax, was rejected by the assessing authority. The assessing authority brought the sales turnover to tax treating them local sales on the ground that form "C" was not produced by the assessee before him. Admittedly, form "C" was not produced before the assessing officer. The contention of the assessee is that form "C" though was issued on March 29, 1988, the same was misplaced and, therefore, that could not be produced before the assessing officer. It is averred that form "C" was produced for the first time before the appellate authority with appeal memo. The appellate authority affirming the order of the assessing officer, held that form "C" having been issued on March 29, 1988, there was no good reason for not having produced the same before the assessing officer. 3. On further appeal, the Tribunal affirmed the order of the appellate authority. 4. The question for consideration is whether the explanation given by the assessee for not having produced form "C" is acceptable. This question should have been decided first by the authorities below. At no stage was the question seen by any authority as to whether the assessee was prevented by a sufficient cause in not producing form "C". The case of the assessee is clear that though form "C" was issued on March 29, 1988, the same could not be produced on account of being misplaced. No authority has looked into the fact as to whether form "C" was issued on March 29, 1988, as averred. If it is found that form "C" was issued on March 29, 1988 as claimed by the assessee, then the reason given by the assessee for not producing the same, would become greatly probable. 5. For the above reasons, the revision succeeds and is allowed. The impugned order of the Appellate Tribunal, in so far as it relates to the taxability of inter-State sales, is set aside. 5. For the above reasons, the revision succeeds and is allowed. The impugned order of the Appellate Tribunal, in so far as it relates to the taxability of inter-State sales, is set aside. The case is remitted to the Appellate Tribunal with the direction that it will record a finding of fact whether form "C" was issued on March 29, 1988 to the assessee; whether the assessee failed to produce the same before the assessing officer on account of the same being misplaced and whether form "C" was produced by the assessee before the first appellate authority only after having recovered the same. If the Appellate Tribunal comes to the conclusion that the assessee was prevented by sufficient cause in not producing form "C", then the question of taxability of inter-State sales will be decided by the Appellate Tribunal afresh, taking into consideration the form "C" in accordance with law. The Appellate Tribunal will be at liberty to remit the case back to the assessing officer, if it so desires. Petition allowed.