https://www.taxtmi.com/caselaws?id=99836 A State rule on C Forms under the Central Sales Tax regime binds only dealers within that State and cannot be used to defeat concessional tax treatment for inter-State sales by imposing a procedural requirement on purchasers in another State. The Madras rule requiring a separate C Form for each sale transaction was held inapplicable to purchasing dealers in Punjab, because the relevant statutory scheme required compliance with the Act and the rules governing the purchaser's own State. Where the assessee furnished C Forms in the manner required by the Act and the Punjab rules, the concessional rate of tax could not be denied. en-us Wed, 05 Aug 1964 00:00:00 +0530 Mon, 23 Sep 2013 13:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99836 A State rule on C Forms under the Central Sales Tax regime binds only dealers within that State and cannot be used to defeat concessional tax treatment for inter-State sales by imposing a procedural requirement on purchasers in another State. The Madras rule requiring a separate C Form for each sale transaction was held inapplicable to purchasing dealers in Punjab, because the relevant statutory scheme required compliance with the Act and the rules governing the purchaser's own State. Where the assessee furnished C Forms in the manner required by the Act and the Punjab rules, the concessional rate of tax could not be denied. Case-Laws VAT and Sales Tax Wed, 05 Aug 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99836