https://www.taxtmi.com/caselaws?id=104118 Section 6(2) of the Central Sales Tax Act permits exemption for a subsequent inter-State sale only on strict proof that the goods fall within section 8(3) and that the seller satisfies the registered dealer requirement. The Court reasoned that the State's rule-making power under section 13 allowed Rule 12(3)(ii) to prescribe form C as the exclusive mode of proof, because this did not add an inconsistent substantive condition but only filled the evidentiary gap left by the Act. The rule was therefore treated as mandatory, and failure to furnish form C disentitled the assessee to the exemption. en-us Tue, 21 Jan 1997 00:00:00 +0530 Wed, 04 Sep 2013 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104118 Section 6(2) of the Central Sales Tax Act permits exemption for a subsequent inter-State sale only on strict proof that the goods fall within section 8(3) and that the seller satisfies the registered dealer requirement. The Court reasoned that the State's rule-making power under section 13 allowed Rule 12(3)(ii) to prescribe form C as the exclusive mode of proof, because this did not add an inconsistent substantive condition but only filled the evidentiary gap left by the Act. The rule was therefore treated as mandatory, and failure to furnish form C disentitled the assessee to the exemption. Case-Laws VAT and Sales Tax Tue, 21 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104118