https://www.taxtmi.com/caselaws?id=104015 Section 8(5) of the Central Sales Tax Act permits a State notification to grant further reduction or exemption, but it does not displace the statutory condition in section 8(4) requiring furnishing of C forms to claim the concessional rate under section 8. The notifications for edible oils reduced tax further and imposed conditions, yet they did not expressly waive the C form requirement where section 8(4) applied. The Supreme Court held that dealers could not rely on the exemption notifications without satisfying that precondition, while questions about the validity or genuineness of the forms were to be decided by the appropriate authorities in the pending proceedings. en-us Tue, 09 Apr 1996 00:00:00 +0530 Fri, 27 Nov 2015 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104015 Section 8(5) of the Central Sales Tax Act permits a State notification to grant further reduction or exemption, but it does not displace the statutory condition in section 8(4) requiring furnishing of C forms to claim the concessional rate under section 8. The notifications for edible oils reduced tax further and imposed conditions, yet they did not expressly waive the C form requirement where section 8(4) applied. The Supreme Court held that dealers could not rely on the exemption notifications without satisfying that precondition, while questions about the validity or genuineness of the forms were to be decided by the appropriate authorities in the pending proceedings. Case-Laws VAT and Sales Tax Tue, 09 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104015