Summarize the following court judgment. ON: Civil Appeal No. 2506(NT) of 1988. From the Judgment and order dated 18 8 1982 of the Allahabad High Court in S.T.R. No. 89 of 1982. S.C. Manchanda	 R.S. Rana and A.K. Srivastava for the Petitioner. The Judgment of the Court was delivered by SABYASACHI MUKHARJI	 J. Notice was issued on this special leave application stating that the matter would be disposed of finally at the notice stage itself. None has appeared pursuant to the notice. We have considered the matter and heard Shri Manchanda	 counsel for the petitioner. Special leave is granted and the appeal is disposed of by the judgment herein. This appeal arises from the judgment and order of the High Court of Allahabad	 dated 18th August	 1982. The said judgment was delivered on a revision application filed before the High Court. The application related to the assessment year 1977 78 under the U.P. Salex Tax Act. The first question involved before the High Court of Allahabad was whether the purchase of pulses effected by the assessee prior to 1.5.1977 could be subjected to tax under Section 30(2) of the Sales Tax Act. The Tribunal held that these could be so subjected. The High Court referred to the Notification No. ST III 2712/X 6(2) 77 U.P. Act XV 48 order 77 and held that the contention of the 585 assessee could not be accepted that he had purchased the pulses in question before 1st May	 1977. There was no dispute on this contention raised subsequently. The only contention that was urged before the High Court was that the Asstt. Commissioner (Judicial)	 was about granting relief to the assessee in respect of his turnover on pulses of Rs.3	75	500 to the extent of Rs.3	19	673 on the basis of certain evidences that had been produced before the assessing authority and the Asstt. Commissioner. The Tribunal was of the view that since the assessee had not furnished From IIl C(1)	 he was not entitled to any exemption under Section 3 D of the Act. It appears that in the case of Abdul Ghani Banne Khan vs CST	 [1982] UPTC 665	 a learned Single Judge of the High Court of Allahabad held that on the language of Section 3D(7 b)	 the assessee was entitled to lead evidence to the satisfaction of the assessing authority that the sale was made to a registered dealer and was not confined only to furnishing form IIIC(2). There was	 however	 an earlier decision to the contrary in the case of Commissioner of Sales Tax vs Kailash Trading Co.	 [1981] UPTC 82 1 of the same Court which has been referred to in this case. In the judgment under appeal the High Court was of the view that as the Tribunal had not gone into the proof furnished by the assessee before the assessing authority and the A.C. (J) in support of his claim for exemption which according to the decision in Abdul Ghani Banne Khan (supra)	 should be examined by the Tribunal	 it remitted the matter to the Tribunal. In the premises the High Court allowed the revision and remitted the matter back to the Tribunal and directed it to consider the question whether the dealer was entitled to get any exemption on the basis of the evidence that he had furnished. According to the appellant the revenue	 here the High Court was wrong because in view of Section 3D(7 b) of the Act	 he was not entitled to lead any other evidence apart from submitting to the registered dealer Form No. III C(2). Clause (b) of sub section (7) of Section 3 D provides as follows: "Every sale within Uttar Pradesh by a dealer either directly through another	 whether on his own account or on account of any one else. shall	 for the purposes of subsection (2)	 be deemed to be a sale to a person other than a registered dealer	 unless the dealer selling the goods proves otherwise to the satisfaction of the assessing authority after having furnished such declaration or certificate	 obtained from the purchaser of such goods	 in such form and manner and within such period	 as may be prescribed. " 586 Under the said Section	 declaration forms have been prescribed by Rule 12 B. It appears that this question stands concluded so far as the U.P. is concerned	 by a Bench decision of the said High Court in the case of M/s. Govind Ram Tansukh Ram Tansukh Rai & Co. Budaun vs Commissioner of Sales Tax	 U.P.	 [1985]	1060. There	 after considering the aforesaid two decision of the learned Single Judges	 the Division Bench held that if the assesses had not furnished the required declaration forms in order to be entitled tor exemption	 the assessee could not file any other evidence which required to be considered by the taxing authorities. In that view of the matter the decision of the Division Bench must prevail. This also follows logically from the decision of this Court in Kedar Nath Jute Mfg. Co. Ltd. vs Commercial Tax officer & Ors. 	16 STC 607	 where this Court while dealing with similar provisions under the Bengal Finance Sales Tax Act	 held that the dealer could claim exemption on the sales to the registered dealer by furnishing the declaration form and unless such declaration forms are furnished	 the dealer was not entitled to any exemption. This Court further reiterated that the provisions of this nature should be construed as mandatory. [n that view of the matter there is no scope for taking any contrary view. In the premises	 the High Court in the impugned order was in error hi directing the Tribunal to consider the matter on other evidence. The assessee is entitled to exemption only on furnishing declaration forms. Since the assessee did not do so	 he was not entitled to exemption. The appeal is allowed and the decision of the High Court is set aside and the order of the Tribunal is restored. There will be no order as to costs. N.V.K. Appeal allowed.

The respondent a dealer in pulses	 claimed exemption under section 30(2) of the U.P. Sales Tax Act	 1948 for the assessment year 1977 78 contending that the purchases affected by him prior to 1.5.1977 could not be subject to tax. The assessing authority and the Assistant Commissioner (Judicial) rejected the assessee 's claim for exemption from tax. D on appeal	 the Tribunal was of the view that since the assessee had not furnished Form IlI C(I)	 he was not entitled to any exemption under section 3 D of the Act. The High Court allowed the revision petition on the ground that as the Tribunal had not gone into the proof furnished by the assessee before the assessing authority and the Assistant Commissioner (Judicial) in support of his claim for exemption	 and remitted the matter back to the Tribunal	 directing it to consider the question whether the dealer was entitled to get any exemption on the basis of the evidence that he had furnished. In the appeal to this Court	 it was contended on behalf of the Revenue appellant that the High Court was wrong because	 in view of section 3D(7 B) of the Act the assessee was not entitled to lead any other evidence apart from submitting the registered dealer Form No. III C(2). Allowing the Appeal	 ^ HELD: 1. The High Court was in error in directing the Tribunal to consider the matter on further evidence. The assessee is entitled to exemption only on furnishing the declaration forms. Since he did not do so	 he is not entitled to the exemption. [586E] 584 2. Under section 3 D(7) declaration forms have been prescribed by Rule 12 B. The provision should be construed as mandatory. If the dealer had not furnished the required declaration forms in order to be entitled for exemption	 he cannot file any other evidence which he re quires to be considered by the axing authorities[1586D]. Kedar Nath Jute Mfg. Co. Ltd. vs Commercial Tax Officer M/S Govind Ram Tansukh Ram Tansukh Rai & Co. Budaun vs Commissioner of Sales Tax	 U. P.	 [1985] UPTC 1960	 approved. Abdul Ghani Banne Khan vs CST.	 1982 UPTC 665	 over ruled.