https://www.taxtmi.com/caselaws?id=100178 The SC dismissed the appeals and held that concessional CST rates under ss.8(1) and 8(3)(b) apply where the purchasing dealer holds a registration certificate specifying the classes of goods and furnishes the prescribed declaration (Form C) to the selling dealer; a defective or false certificate/ declaration defeats concessional treatment. Once a valid registration (Form B) and declaration are produced, the selling dealer is entitled to the benefit, though the tax authority may verify compliance. The selling dealer need not determine the purchaser's actual use of the goods. en-us Tue, 19 Apr 1966 00:00:00 +0530 Mon, 03 Nov 2025 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100178 The SC dismissed the appeals and held that concessional CST rates under ss.8(1) and 8(3)(b) apply where the purchasing dealer holds a registration certificate specifying the classes of goods and furnishes the prescribed declaration (Form C) to the selling dealer; a defective or false certificate/ declaration defeats concessional treatment. Once a valid registration (Form B) and declaration are produced, the selling dealer is entitled to the benefit, though the tax authority may verify compliance. The selling dealer need not determine the purchaser's actual use of the goods. Case-Laws VAT / Sales Tax Tue, 19 Apr 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100178