JUDGMENT G. SIVARAJAN, J. – The question arising for consideration in these two writ petitions is regarding the validity of pre-assessment notices issued by the assessing authority proposing to reject the claim of exemption in respect of turnover of sale in transit effected by the petitioners on the ground that the petitioners failed to produce documentary evidence such as copies of endorsement of title and the consignee copy of lorry receipt or railway receipt. In other words, the question is as to whether, for the purpose of claiming exemption in respect of sale in transit the assessees are obliged under the provisions of the Central Sales Tax Act and the Rules made thereunder to produce the documents mentioned above in addition to E-I and C form declarations. 2. The petitioners in both the cases are dealers in paper and paper products. Most of the items are purchased from States outside Kerala against C forms for resale in Kerala. In some cases the goods so purchased from outside the State are sold in the course of transit. Such inter-State sales or second inter-State sales are entitled to exemption from sales tax by virtue of section 6(2) of the Central Sales Tax Act, 1956. Under the proviso to the said section any such claim for exemption has to be proved by producing a certificate in the prescribed form issued by the selling dealer from outside and a declaration obtained from the purchasing dealer in Kerala. As per rule 12(4) of the Central Sales Tax (Registration and Turnover) Rules, 1957 the certificate required to be obtained from the selling dealer for claiming exemption under section 6(2) is E-I or E-II form prescribed by the said rule. As per rule 12(4) of the Central Sales Tax (Registration and Turnover) Rules, 1957 the certificate required to be obtained from the selling dealer for claiming exemption under section 6(2) is E-I or E-II form prescribed by the said rule. Similarly the declaration to be obtained from the purchasing dealer under clause (b)(i) of the proviso to section 6(2) is the same declaration provided under section 8(4)(a) of the Central Sales Tax Act which is form C. Therefore the scheme provided under section 6(2) of the Central Sales Tax Act for claiming exemption in respect of subsequent inter-State sales made by endorsement of title to goods which is the lorry receipt or the railway receipt is to obtain E-I form from the dealer who first sold the goods from outside State and to obtain C form from the ultimate dealer to whom the goods are sold by endorsement of the lorry receipt or railway receipt as the case may be. 2A. It is stated that the petitioners have been claiming exemption on subsequent inter-State sales for last nearly twenty years by producing E-I form obtained from the sellers from outside Kerala and C form obtained from the parties to whom the petitioner has sold the goods in Kerala by endorsement of lorry receipt. It is also stated that the procedure followed by the petitioner is to place purchase orders with the suppliers outside Kerala who will book the goods by public carriers and forward the negotiable consignee copy of the lorry receipt together with their invoice on the petitioner that on receipt of the lorry receipt the petitioner endorses the same to local purchaser in Kerala and deliver the lorry receipt along with the invoice after receiving payment, that the purchaser takes delivery of the goods from the carrier with the help of the lorry receipt endorsed by the petitioner in favour of the purchaser, that outside supplier issues the E-I forms and the local buyer from petitioner in Kerala issues C form to the petitioner, that the petitioner has been claiming exemption in all the past years on the basis of the E-I forms and corresponding C forms obtained by them and that the first respondent has also allowed exemption with the help of certificate and declaration so produced. It is also stated that the endorsed lorry receipt is surrendered by the ultimate buyer to the public carrier and a photocopy was not taken or retained by the petitioner at the time of endorsement and delivery, that the first respondent never requested for photo copies of lorry receipt for any other past years and that the assessment under the Kerala General Sales Tax Act and Central Sales Tax Act had also been completed up to 1990-91 granting exemption from the sales tax on subsequent sales under section 6(2) of the Central Sales Tax Act on the basis of E-I forms and C forms produced by the petitioner. The petitioner has also produced the assessment orders under the Kerala General Sales Tax Act and under the Central Sales Tax Act for the year 1990-91 as exhibits P1 to P4. It is further stated that the assessments prior to 1990-91 were completed on similar lines and no other documents or evidence other than certificate and declaration in form E-I and form C respectively were called for. It is stated that the first respondent has not directed the petitioner to take photo copies of lorry receipts and produce before him. 3. The complaint of the petitioners in these original petitions is that the first respondent for the first time issued notice after verifying books of accounts for the assessment years 1991- 92 and 1992-93 directing the petitioner to produce photo copies of endorsed consignee copies of lorry receipt, that since there is no requirements under the Sales Tax Act or Rules to maintain photo copies of the endorsed lorry receipt and that since the first respondent has also not requested the petitioner to keep any such copy, the petitioner has not taken photo copies before the delivery of the endorsed lorry receipts to the buyers. Therefore the petitioners filed replies stating that the photo copies of the lorry receipts were never called for, for any of the previous years and therefore the petitioners have not kept the same for the assessment years 1991-92 and 1992-93,and the petitioners expressed their inability to produce endorsed lorry receipts and requested the first respondent to complete the assessments granting exemption under section 6(2) on the basis of E-I forms and C forms produced. 4. 4. In O.P. No. 15130 of 1995 the first respondent issued pre-assessment notice under section 17(3) of the Kerala General Sales Tax Act for the year 1991-92 proposing to disallow exemption in respect of sales made in transit on the ground that the petitioner has not produced endorsed consignee copy of lorry receipt notwithstanding the production of E-I forms and C forms evidenced by exhibit P7. It is in these circumstances the petitioners have challenged the pre-assessment notices issued by the first respondent. 5. Statements are filed on behalf of the first respondent in both the cases. After referring to the requirements of section 6(2) of the Central Sales Tax Act read with rule 12(4) of the Central Sales Tax (Registration and Turnover) Rules, 1957 it is stated in paragraph 5 of the statement in O.P. No. 15130 of 1995 as follows : "5. It was brought to the notice of the Board of Revenue (Taxes), Trivandrum, that production of large scale bogus certificates in respect of the transactions of the above nature is going on among the business community. Eligibility for exemption is available only if the inter-State sale is made to a registered dealer, Sometimes it was come to the notice of the Board of Revenue that the form C declarations produced bogusly in order to obtain exemptions. With a view to curtail the abovesaid practice and thereby to curb the evasion of payment of tax, Board of Revenue had issued circular No. 20/91/T dated December 24, 1991 to the assessing authorities to insist upon the true verification regarding the nature of the 'sale' in the above transactions. True verification to ensure that there occurs a sale, means, by transfer of property in goods by one person to another for cash paid or agreed to be paid, followed by delivery of goods to the buyer. In the above nature of transactions the delivery must be by way of transfer of documents of title. The endorsement of title and delivery of the consignee copy of the lorry receipt or railway receipt or bill of lading is the point on which the transfer of title. Therefore to prove claims of exemption in clear terms that the transfer was made by means of endorsement of title. In order to verify this it is necessary to check the copies of the endorsement made in the document of title. Therefore to prove claims of exemption in clear terms that the transfer was made by means of endorsement of title. In order to verify this it is necessary to check the copies of the endorsement made in the document of title. Therefore the assessing authorities are justified and is well within their jurisdiction to ask for production of the copies of lorry receipt or railway receipts. So also the rejection of the claim for exemption on the ground of non-production of those documents are legal and valid." 6. It is also stated that the proceedings before the first respondent are only at the pre-assessment stage and therefore it is premature on the part of the petitioner to challenge the said notices in proceedings under article 226 of the Constitution of India. 7. Sri T. Karunakaran Nambiar, learned counsel appearing for the petitioner in O.P. No. 8079 of 1997 submitted that in order to claim exemption under section 6(2) of the Central Sales Tax Act, 1956 in respect of the transit sales effected by transfer of documents of title to such goods during the movement of the goods from one State to another as a result of an inter-State transaction is only to produce a certificate duly filled and signed by the registered dealer from whom the goods were purchased containing the prescribed particulars in a prescribed form obtained from the prescribed authority and if the subsequent sale is made to a registered-dealer a declaration referred to in clause (a) of sub-section (4) of section 8 as required under the proviso to the said sub-section. Learned counsel also submitted that the documents referred to in clauses (a) and (b) of the proviso to section 6(2) of the Act are E-I form and C form as prescribed under rule 12(4), 12(1) and 12(6) of the Central Sales Tax (Registration and Turnover) Rules, 1957. Learned counsel further submitted that there is no further obligation under the Central Sales Tax Act or the Rules made thereunder to produce any other documents to establish the claim for exemption made under section 6(2) of the Act. Learned counsel further submitted that there is no further obligation under the Central Sales Tax Act or the Rules made thereunder to produce any other documents to establish the claim for exemption made under section 6(2) of the Act. Learned counsel further submitted that as could be seen from the statement filed by the petitioner the assessing authority in the pre-assessment notice required the petitioner to produce documentary evidence such as copies of endorsement title and delivery of the consignee copy of lorry receipt or railway receipt as the case may be on the basis of Circular No. 20/91/TX dated December 24, 1991 and Circular No. 37/92/TX date December 1, 1992. He submitted that the Board of Revenue has no authority under the provisions of the Central Sales Tax Act to issue any direction or instruction as contained in the aforesaid two circulars. Learned counsel took me to the provisions of section 13(3) of the Act which confers powers on the State Government to make Rules, not inconsistent with the provisions of the said Act and the Rules made by the Central Government under sub-section (1) of the said section to carry out the purposes of this Act and submitted that the Government in exercise of the said powers have issued the Central Sales Tax (Kerala) Rules, 1957. But no provision is made in the said Rules enabling the assessing authority to require production of the documents mentioned in the pre-assessment notice. Learned counsel also submitted that if at all any direction can be issued that can be done only by the Government and not by the Board of Revenue. He also relied on the decision of this Court in Dadha Pharma Pvt. Ltd. v. State of Kerala [1991] 81 STC 254 and also the decision of the Supreme Court in Bengal Iron Corporation v. Commercial Tax Officer [1993] 90 STC 47; AIR 1993 SC 2414 . He also referred to the decisions of the Madhya Pradesh High Court in Commissioner of Sales Tax v. Prahalad Das Ramdas [1983] 52 STC 224 and Chimanlal Voerchand v. Additional Assistant Commissioner of Sales Tax [1988] 68 STC 278. He also referred to the decisions of the Madhya Pradesh High Court in Commissioner of Sales Tax v. Prahalad Das Ramdas [1983] 52 STC 224 and Chimanlal Voerchand v. Additional Assistant Commissioner of Sales Tax [1988] 68 STC 278. He submitted that though it is only a pre-assessment notice, in view of the directions contained in the circulars issued by the Board of Revenue directing the assessing authority to insist for production of the documents referred to in the pre-assessment notice for grant of exemption under section 6(2) notwithstanding the production of E-I and C forms, the petitioners cannot expect any relief from the assessing authority since they are ordinarily bound by the directions issued by the Board of Revenue. Learned counsel with reference to the decisions mentioned above, particularly the decision of the Supreme Court, submitted that the assessing authority who is exercising quasi-judicial functions under the Act in the matter of assessments is not bound by any directions or instructions issued by the Board of Revenue or by the Government and that the assessing authority is bound to make the assessments in accordance with the provisions of the Act and the Rules. Learned counsel also submitted that since the Board of Revenue in the instant case has issued two circulars, this Court in exercise of the powers under article 226 of the Constitution of India can consider the legality of the said circulars in the light of the provisions of the Act and the Rules and that if it is found that the circulars are contrary to the provisions of the Act and the Rules, this Court will be justified in declaring so. Learned counsel submitted that the two circulars referred to above are non est in law since they were issued by an authority, who had no jurisdiction under the Act and the Rules to issue the said circulars. He further submitted that the directions contained in the said circulars are totally inconsistent with the provisions of the Act and the Rules and therefore it cannot survive. He also submitted that for the last many years, the assessing authorities were accepting the EI form and C form produced by the petitioners and had been granting exemption under section 6(2) of the Act and therefore the petitioners have not been keeping photo copies of the documents required in the pre-assessment notice. 8. He also submitted that for the last many years, the assessing authorities were accepting the EI form and C form produced by the petitioners and had been granting exemption under section 6(2) of the Act and therefore the petitioners have not been keeping photo copies of the documents required in the pre-assessment notice. 8. Sri C. N. Ramachandran Nair, learned counsel appearing for the petitioner in O.P. No. 15130 of 1995 also argued all the points which have been argued by Sri Karunakaran Nambiar. He further submitted that there is no provision in the Act or in the Rules enabling an assessee to establish by other records the claim made under section 6(2) of the Act and therefore in the absence of production of EI and C forms, the assessee, even if he is in possession of all other records cannot establish that the transaction in question is in the nature provided under section 6(2) of the Act and the authorities under the Act have no power to grant relief under section 6(2) of the Act in the absence of E1 and C forms. He further submitted that it is only in cases covered by the second proviso to sub-section (2) of section 6 of the Act, claim for exemption can be established by other evidence. The said proviso states that it shall not be necessary to furnish the declaration or the certificate referred to in clause (b) of the preceding proviso in respect of a subsequent sale of goods in cases where the sale or purchase of such goods is, under the sales tax law of the appropriate State, exempt from tax generally or is subject to tax generally at a rate which is lower than 4 per cent and the dealer effecting such subsequent sale proves to the satisfaction of the authority referred to in the preceding proviso that such sale is of the nature referred to in clause (A) or clause (B) of sub-section (2) of section 6. Learned counsel also submitted that rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 provides for production of EI and C forms only for getting the benefit of such sub-section (2) of section 6 of the Act and that the Central Sales Tax (Kerala) Rules, 1957, which has been made by the State Government in exercise of the powers vested in it under section 13(3) of the Act has also not made any provision with respect to grant of relief under section 6(2) of the Act. Learned counsel submitted that the first proviso to section 6(2) is absolute in regard to the condition for grant of exemption and that it did not give any power to the assessing authority to verify the correctness of the particulars contained in the declaration filed by the dealer as provided under the first proviso to section 6(2) of the Act. Learned counsel pointed out that if the Parliament had intended to confer such power on the assessing authority which has been done by making specific provision therefor. Learned counsel in that regard brought to my notice the provisions of section 6A which deals with burden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale. He submitted that under sub-section (1) of section 6A where any dealer claims that he is not liable to pay tax under this Act in respect of any goods on the ground that the movement of such goods from one State to another was occasioned by reason of transfer of such goods by him to any other place of his business or his agent or principal as the case may be and not by reason of sale the burden of proof is on the dealer and for this purpose he may file a declaration in form F and that sub-section (2) of the said section gives power on the assessing authority to verify the correctness of the particulars contained in the declaration. He submitted that from the above, it is clear that whenever a Legislature wanted to give such power on the assessing authority it is made explicitly. He submitted that from the above, it is clear that whenever a Legislature wanted to give such power on the assessing authority it is made explicitly. Learned counsel also submitted that in the instant case, the assessing authority has categorically stated in exhibit P7, pre-assessment notice, that the claim of the petitioners for exemption under section 6(2) is being rejected since the petitioners have not produced the documentary evidence such as copies of endorsement of title and delivery of the consignee copy of lorry receipt or railway receipt, even though the petitioners have produced EI and C forms declarations. Learned counsel also submitted that the Board of Revenue has no power under the Act or the Rules to issue any direction or instruction of the nature contains in the two circulars already mentioned. Learned counsel submitted that the said circulars are liable to be quashed, as being ultra vires the Act and the Rules. Learned counsel also relied on the decision of the Supreme Court in Kedarnath Jute Manufacturing Co. Ltd. v. Commercial Tax Officer [1965] 16 STC 607. 9. I have heard the learned Government pleader appearing for the respondents. He submitted that it has come to the notice of the Board of Revenue that production of large scale bogus certificates in respect of transactions of the above nature is going on among the business community and it is only in those circumstances in order to curb the evasion of payment of tax the Board of Revenue issued the circulars to the assessing authority to insist upon the true verification regarding the nature of the "sale" in the above transaction to ensure that there occurs a sale of the nature mentioned in sub-section (2) of section 6. He submitted that it is for the purpose of verifying the correctness of the claim made under section 6(2) of the Act that copies of lorry receipts or railway receipts were asked to be produced. Learned Government Pleader also submitted that the circulars issued by the Board of Revenue are not inconsistent with any of the provisions of the Act and the Rules. He also submitted that if any doubt arises about the nature of the transaction for sufficient reasons, further evidences can be required to be adduced and investigation can be conducted about the purchaser, who issued form C. 10. Considered the rival submissions. He also submitted that if any doubt arises about the nature of the transaction for sufficient reasons, further evidences can be required to be adduced and investigation can be conducted about the purchaser, who issued form C. 10. Considered the rival submissions. The short question required to be considered, as already stated, at the outset is as to whether there is an obligation on the petitioners to maintain or to furnish documents other than EI form and C form declarations for the purpose of claiming exemption provided under section 6(2) of the Central Sales Tax Act, 1956. In other words, the question is as to whether the assessing authority can demand secondary evidence, viz., transporting documents such as endorsed copy of the lorry receipt/railway receipt to substantiate the particulars contained in EI and C form declarations. In order to decide the said question it is necessary to refer to the relevant provisions of the Central Sales Tax Act and the Rules issued thereunder. 11. In order to decide the said question it is necessary to refer to the relevant provisions of the Central Sales Tax Act and the Rules issued thereunder. 11. Section 6(2) dealing with exemption in respect of subsequent sales in the course of inter-State movement of the goods, read as follows : "6(2) Notwithstanding anything contained in sub-section (1) or sub-section (1-A), where a sale of any goods in the course of inter-State trade or commerce has either occasioned the movement of such goods from one State to another or has been effected by a transfer of documents of title to such goods during their movement from one State to another, any subsequent sale during such movement effected by a transfer of documents of title to such goods - (A) to the Government, or (B) to a registered dealer other the Government, if the goods are of the description referred to in sub-section (3) of section 8, shall be exempt from tax under this Act : Provided that no such subsequent sale shall be exempt from tax under this sub-section unless the dealer effecting the sale furnishes to the prescribed authority in the prescribed manner and within the prescribed time or within such further time as that authority may, for sufficient cause, permit, - (a) a certificate duly filled and signed by the registered dealer from whom the goods were purchased containing the prescribed particulars in a prescribed form obtained from the prescribed authority; and (b) if the subsequent sale is made - (i) to a registered dealer, a declaration referred to in clause (a) of sub-section (4) of section 8, or (ii) to the Government, not being a registered dealer, a certificate referred to in clause (b) of sub-section (4) of section 8 : Provided further that it shall not be necessary to furnish the declaration or the certificate referred to in clause (b) of the preceding proviso in respect of a subsequent sale of goods if, - (a) the sale or purchase of such goods is, under the sales tax law to the appropriate State, exempt from tax generally or is subject to tax generally at a rate which is lower than four percent (whether called a tax or fee or by any other name); and (b) the dealer effecting such subsequent sale proves to the satisfaction of the authority referred to in the preceding proviso that such sale is of the nature referred to in clause (A) or clause (B) of this sub-section." 12. Section 8(4) of the Act reads as follows : "(4) The Provisions of sub-section (1) shall not apply to any sale in the course of inter-State trade or commerce unless the dealer selling the goods furnishes to the prescribed authority in the prescribed manner : (a) a declaration duly filled and signed by the registered dealer to whom the goods are sold containing the prescribed particulars in a prescribed form obtained from the prescribed authority; or (b) if the goods are sold to the Government, not being a registered dealer, a certificate in the prescribed form duly filled and signed by a duly authorised officer of the Government : Provided that the declaration referred to in clause (a) is furnished within the prescribed time or within such further time as that authority may, for sufficient cause permit." The relevant portion of rule 12(1) of the Central Sales Tax (Registration and Turnover) Rules, 1957 read as follows : "12(1). The declaration and the certificate referred to in sub-section (4) of section 8 shall be in forms 'C' and 'D' respectively." Rule 12(4) of the said Rules reads as follows : "(4). The certificate referred to in sub-section (2) of section 6 shall be in form E-I or form E-II as the case may be." 12A. Section 6 of the Central Sales Tax Act, 1956 imposes the liability to tax on inter-State sales. Sub-section (1) lays down that subject to the other provisions contained in this Act, every inter-State sale effected by every dealer is exigible to tax. Sub-section (2) provides for exemption in respect of any subsequent sale where it is to a registered dealer in the manner laid down in the said sub-section, if the goods are of the description referred to in sub-section (3) of section 8. The proviso to the said sub-section lays down the condition precedent to be satisfied by the dealer effecting the subsequent sale so as to entitle him to the exemption granted under the said sub-section. The proviso to the said sub-section lays down the condition precedent to be satisfied by the dealer effecting the subsequent sale so as to entitle him to the exemption granted under the said sub-section. The requirements of the proviso, as could be seen are : (1) production of certificate duly filled and signed by the registered dealer from whom the goods were purchases containing the prescribed particulars in a prescribed form obtained from the prescribed authority; and (2) if the subsequent sale is made to a registered dealer, a declaration referred to in clause (a) of sub-section (4) of section 8 is necessary. The requirements of production of the declaration referred to in clause (a) of sub-section (4) of section 8 is dispensed with if the sale or purchase of such goods is, under the sales tax law of the appropriate State, exempt from tax generally or is subject to tax generally at a rate which is lower than four per cent in which case the dealer effecting such subsequent sale proves to the satisfaction of the authority referred to in the preceding proviso that such sale is of the nature referred to in clause (A) or clause (B) of this sub-section. There is no further requirement in the proviso to sub-section (2) of section 6 of the Act. There can be no doubt that the provision granting exemption from tax requires strict compliance with the same and that there is no entitlement to the exemption claimed unless the condition laid down therein have been fulfilled by the dealer. Section 13 of the Central Sales Tax Act, 1956 contains the power to make rules. Section 13(1)(d) enable the Central Government to make rules providing for the form in which and the particulars to be contained in any declaration or certificate to be given under this Act. Rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 is obviously framed by the Central Government in exercise to this power. Sub-rule (1) of rule 12 prescribes the declaration and the certificate referred to in sub-section (4) of section 8 to be in forms "C" and "D" respectively. This form is prescribed in relation to sub-section (4) of section 8 which deals with the concessional rate of tax in the case of an inter-State sale. Sub-rule (1) of rule 12 prescribes the declaration and the certificate referred to in sub-section (4) of section 8 to be in forms "C" and "D" respectively. This form is prescribed in relation to sub-section (4) of section 8 which deals with the concessional rate of tax in the case of an inter-State sale. Sub-rule (2) of rule 12 prescribes certificates in forms E-I and E-II as the case may be for the certificate referred to in sub-section (2) of section 6. 13. From a reading of the proviso to sub-section (2) read with rule 12, it would be clear that the requirements according to these provisions to entitle the dealer effecting subsequent sale to claim exemption is only furnishing of a certificate in form E-I or E-II, as the case may be, obtained from his seller, that is the registered dealer outside State from whom the goods were purchased by him and also to furnish a declaration in form C obtained by him from his purchaser inside the State. There is no further requirement under the proviso to sub-section (2) or the rules referred to above for the purpose of claiming exemption under the said sub-section. Section 13(3) of the Act gives power to the State Government to make rules not inconsistent with the provisions of this Act and the Rules made under sub-section (1), to carry out the purposes of this Act. In exercise of the powers vested in the State under section 13(3) of the Act the State Government issued the Central Sales Tax (Kerala) Rules, 1957. Rule 11B deals with the exemption under sub-section (2) of section 6 of the Act, the relevant portion, of which reads as follows : "11B(1)(a). In the case of a first sale referred to in sub-section (2) of section 6 the selling dealer shall issue a certificate as provided for in the proviso to sub-section (2) of section 6 of the Act in form E-I prescribed under rule 12(2) of the Central Sales Tax (Registration and Turnover) Rules, 1957, to the registered dealer to whom the sale is effected. Before furnishing the certificate to such purchasing dealer he or any person authorised by him in this behalf shall fill in all the required particulars in the form and shall also affix his signature in the space provided in the form for that purpose. Before furnishing the certificate to such purchasing dealer he or any person authorised by him in this behalf shall fill in all the required particulars in the form and shall also affix his signature in the space provided in the form for that purpose. Thereafter the counterfoil of the form shall be retained by the selling dealer and the portions marked 'original' and 'duplicate' shall be made over to the registered dealer who effects the purchase. ................. (b) The selling registered dealer shall pay the tax due under the Act to the State from which the movement of his goods commenced. (c) The purchasing registered dealer who claims to have made a further subsequent sale by transfer to documents of title to the goods shall in respect of such claims under sub-section (2) of section 6 furnish to the prescribed authority the portion marked 'original' of the form E-I received by him from the selling dealer along with the original of declaration in form 'C' received from the registered dealer to whom the sale is effected. (2)(a) A registered dealer who effects a second or subsequent sale referred to in sub-section (2) of section 6 shall issue a certificate in form E-II prescribed under rule 12(2) of the Central Sales Tax (Registration and Turnover) Rules, 1957. Before furnishing the certificate the selling dealer shall fill in all the required particulars in the form and shall also affix his signature in the space provided in the form for that purpose. Thereafter the counterfoil of the forms shall be retained by the selling dealer and the portions marked 'original' and 'duplicate' shall be made over by him to the purchasing dealer to whom the subsequent sale is effected. ............... (b) The purchasing registered dealer at this link in the chain of sales who claims to have made a subsequent sale to another registered dealer by transfer of documents of title to the goods, in respect of such claim under sub-section (2) of section 6 shall furnish to the assessing authority the portion marked 'original' of the form E-II along with the original or the declaration in form 'C' received from the registered dealer to whom the sale is effected. (3) The procedure prescribed in sub-rule (2) shall be followed in respect of all other subsequent sales by transfer of documents of title to the goods during the movement of such goods from one State to another effected by a registered dealer to another registered dealer and a certificate in form E-II shall be used in respect of such sales. (4) The procedure for the supply, use, custody, maintenance and submission of declaration forms prescribed in rule 11 shall apply mutatis mutandis to the supply, use, custody, maintenance and submission of the certificates in forms E-I and E-II : .............. Provided further that no fee shall be charged for the supply of forms of certificate EI and EII : Provided that new declaration forms shall not be issued to a dealer until he has rendered account of the old declaration forms lying with him and returned the balance, if any, in his hand to the registering authority." 14. A perusal of the said rules also shows that no additional retirements are provided for claiming exemption under section 6(2) of the Act. On a fair reading of the provisions of section 6(2) of the Act, rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 and Central Sales Tax (Kerala) Rules 1957 it is clear that the only requirement for getting exemption provided under section 6(2) of the Act is to produce E-I and C form declarations and once the said declarations are produced the subsequent sale in the course of inter-State movement of the goods pursuant to an inter-State purchase exemption has to be granted and the assessing authority is not justified in requiring the petitioners to produce any secondary evidence to substantiate the above. 15. The proviso to section 6(2) of the Act mandates that an assessee who claims exemption under section 6(2) shall produce declaration in E-I form and C form. 15. The proviso to section 6(2) of the Act mandates that an assessee who claims exemption under section 6(2) shall produce declaration in E-I form and C form. The proviso to section 6(2) does not provide for any alternate mode of establishing the claim for exemption other than by way of production of E-I form, while in the case of production of C form the second proviso dispenses with the same and provides for an alternate mode of establishing the nature of transaction only in cases where the sale or purchase of the goods which is the subject-matter of the subsequent sale is exempted from tax generally or is subject to tax generally at a rate which is lower than 4 per cent. 16. From the above, it is clear that in other cases the only mode of establishing the claim under section 6(2) is by way of production of E-I and C forms. The legislative intention is clear from the fact that whenever the Legislature wanted to confer any power on the authorities to verify the correctness of the particulars mentioned in the forms prescribed the Legislature has made specific provisions therefor in the Act itself. Section 6A of the Act provides that where any dealer claims that he is not liable to pay tax under this Act, in respect of any goods, on the ground that the movement of such goods from one State to another was occasioned by reason of transfer of such goods by him to any other place of his business or to his agent or principal, as the case may be, and not by reason of sale, the burden of proving that the movement of those goods was so occasioned shall be on that dealer and for this purpose he may furnish to the assessing authority, within the prescribed time or within such further time as that authority may, for sufficient cause, permit, a declaration, duly filed and signed by the principal officer of the other place of business or his agent or principal, as the case may be, containing the prescribed particulars in the prescribed form obtained from the prescribed authority, along with the evidence of despatch of such goods. Sub-section (2) of section 6A further provides that if the assessing authority is satisfied after making such inquiry as he may deem necessary that the particulars contained in the declaration furnished by a dealer under sub-section (1) are true, he may, at the time of, or at any time before, the assessment of the tax payable by the dealer under this Act, make an order to that effect and thereupon the movement of goods to which the declaration relates shall be deemed for the purposes of this Act to have been occasioned otherwise than as a result of sale. The provision of section 6A thus fortifies the view that the assessing authority while considering the claim under section 6(2) of the Act has no power to verify the correctness of the particulars contained in E-I and C form declarations submitted by the petitioners by directing them to produce further documents to substantiate the above. 17. As already noted, prior to the assessment year 1991-92 the assessing authority had been accepting E-I and C form declarations and granted exemption claimed by the petitioners under section 6(2) of the Act and the assessing authority has directed the petitioners to produce documents of title such as endorsed lorry receipt/railway receipt only on the basis of the circular issued by the Board of Revenue. As already stated, the Board of Revenue in Circular No. 20/91/TX dated December 24, 1991 and in Circular No. 37/92/TX dated December 1, 1992 issued directions to the assessing authorities to insist for production of the documents of title to the goods like lorry receipt/railway receipt or bill of lading evidencing endorsement of such documents besides E-I/E-II forms and C form for the assessment year 1991-92 onwards. 18. I have already referred to the relevant provisions of the Act and the Rules and observed that there is no requirement anywhere in the Act and the Rules for production of endorsed copy of the lorry receipt/railway receipt or bill of lading besides C form and E-I/E-II forms. That apart, no power is conferred on the Board of Revenue under the Act or under the Rules to issue any directions of the nature contained in the circulars. This itself is sufficient to hold that the circulars are issue without any authority. That apart, no authority can prescribe any condition inconsistent with the provisions of the Act. That apart, no power is conferred on the Board of Revenue under the Act or under the Rules to issue any directions of the nature contained in the circulars. This itself is sufficient to hold that the circulars are issue without any authority. That apart, no authority can prescribe any condition inconsistent with the provisions of the Act. The proviso to section 6(2) only provides for production of E-I and C forms. Any further requirements either in the rules or by any executive orders which have mandatory effect cannot be issued. In these circumstances, I declare that the circulars mentioned above issued by the Board of Revenue are non est in law, and that the assessing authority cannot reject the claim for exemption under section 6(2) of the Act merely on the ground that the petitioners have not produced documents of title to the goods such as endorsed copies of the lorry receipt/railway receipts. The assessing authority is bound to grant exemption claimed under section 6(2) of the Act on production of E-I and C form declarations as provided under the proviso to section 6(2) read with rule 12(1) and rule 12(2) of the Central Sales Tax (Registration and Turnover) Rules, 1957. This does not mean that the assessing authority does not have any power to see whether E-I and C form declarations produced by the petitioners are genuine. All the particulars necessary for ascertaining the genuineness of the forms are contained in EI and C forms themselves as is evident from the E-I form provided under rule 12(4) of the Central Sales Tax (Registration and Turnover) Rules, 1957 and C form provided under Rule 12(1) of the said rules which are as follows : "THE CENTRAL SALES TAX (REGISTRATION AND TURNOVER) RULES, 1957 FORM 'C' Form of declaration [See rule 12(1)] Name of issuing State.................................... Office of issue.......................................... Date of issue............................................ Name of the purchasing dealer to whom issued along with his registration certificate No............................................ Date from which Registration is valid..................... Serial No........ Seal of issuing authority. To ............... (seller) Certified that the goods................... ordered for in our purchase order No... dated.... and supplied as per bill/cash memo/challan No.... dated....... as stated below* purchased from you as per bill/cash memo/challan No...... dated..... as stated below*. supplied under your challan No... dated....... Date from which Registration is valid..................... Serial No........ Seal of issuing authority. To ............... (seller) Certified that the goods................... ordered for in our purchase order No... dated.... and supplied as per bill/cash memo/challan No.... dated....... as stated below* purchased from you as per bill/cash memo/challan No...... dated..... as stated below*. supplied under your challan No... dated....... are for** resale/use in manufacture/processing of goods for sale/use in mining/use in generation/distribution of power packing of goods for sale/resale and are covered by my/our registration certificate No... dated.... issued under the Central Sales Tax Act, 1956. It is further certified that I/we am/are not registered under section 7 of the said Act in the State of.... in which the goods covered by this form are/will be delivered. Name and address of the purchasing dealer in full............... Date............ The above statements are true to the best of my knowledge and belief. Date............ (Signature)......................... (Name of the person signing the declaration) (Status of the person signing the declaration in relation to the dealer) *Particulars of bill/cash memo/Challan Date...... No......... Amount.................... *Name and address of the seller with name of the State. **Strike out whichever is not applicable Note : - Counterfoil - To be retained by the purchasing dealer. Duplicate - To be retained by the selling dealer. Original - To be furnished to the prescribed authority in accordance with the rules framed under section 13(4)(e) by the appropriate State Government. (This form is in triplicate, identical, except as indicated in the 'Note' above). THE CENTRAL SALES TAX (REGISTRATION AND TURNOVER) RULES, 1957 Name of State.......................... Serial No............................... FORM E-I Certificate under sub-section (2) of section 6. [See rule 12(4)] To be issued (in duplicate) (i) by the selling dealer who first moved the goods in the case of a sale falling under section 3(a), or (ii) by the dealer who makes the first inter-State sale during the movement of the goods from one State to another in the case of sale falling under section 3(b). A. Name of the selling dealer B. (i) Name of the purchasing dealer (ii) Address (with State) C. (i) Name of the place and State in which movement commenced. (ii) Name of the place and State to which the goods have been consigned by the signatory. A. Name of the selling dealer B. (i) Name of the purchasing dealer (ii) Address (with State) C. (i) Name of the place and State in which movement commenced. (ii) Name of the place and State to which the goods have been consigned by the signatory. D. (i) Invoice No. and date (ii) Description, quantity and value of goods (iii) Number and date of the declaration form 'C' received from purchasing dealer with name of State of issue. (iv) Number and date of the railway receipt/trip sheet of lorry/or any other document of other means of transport. I/We the selling dealer mentioned above do certify that I/We am/are registered under the Act and am/are holding registration certificate No... dated............. in the State of.............. I/We further certify that - (i) I/we will pay/have paid tax under the Act, or (ii) no tax was payable under the Act in view of the general exemption referred to in sub-section (2A) or in pursuance to any exemption or concession granted under sub-section (5) of section 8, on the sale of the goods covered by documents whose particulars are given above, to the appropriate sales tax authority of the State of.................. The above statements are true to the best of my knowledge and belief Dated.................. (Signature)........................... Name of the person signing the certificate (place) Address (with name of the State) (Status of the person signing the certificate in relation to the dealer) Note. - Counterfoil - To be retained by the dealer issuing the certificate. Duplicate - To be retained by the dealer receiving the certificate. Original - To be furnished to the prescribed authority in accordance with the rules framed under section 13(3) by the appropriate State Government. (This form is in triplicate, identical, except as indicated in the 'Note' above). Explanation. - In this form, item D(iii) shall not be applicable in cases covered by the second proviso to sub-section (2) of section 6." 19. For the purpose of ascertaining the genuineness of the declaration forms produced by the petitioners, it is not necessary to trouble them and it can be ascertained from the persons, who issued the said forms and only in cases where the said persons cannot be found the question of addressing the petitioners with respect to the above arises. For the purpose of ascertaining the genuineness of the declaration forms produced by the petitioners, it is not necessary to trouble them and it can be ascertained from the persons, who issued the said forms and only in cases where the said persons cannot be found the question of addressing the petitioners with respect to the above arises. Then it is for the petitioners to establish that E-I form and C form were issued by the dealers referred to in those forms. 20. Though the counsel appearing for the petitioners have relied on the decisions mentioned in paragraph 7 of this judgment I do not think it necessary to deal with them in the light of the view taken by me. 21. The first respondent in both the cases are directed to complete the assessment for the years for which pre-assessment notices are issued in accordance with the provisions of the Central Sales Tax Act and the Rules issued thereunder and in the light of the observations contained in this judgment. The original petitions are allowed to the above extent. Order on C.M.P. No. 27130 of 1995 in O.P. No. 15130 of 1995-A dismissed. Petitions allowed.