https://www.taxtmi.com/caselaws?id=104120 The Supreme Court upheld the High Court's decision against the assessee in a case concerning compliance with "C" form declaration requirements under rule 12(3) of the Central Sales Tax (Registration and Turnover) Rules, 1957. The assessee's appeal was dismissed as the court found that there was a lack of full compliance with the rule's stipulations, emphasizing the need to exhaust all available legal avenues and strictly adhere to statutory provisions. The appellant was ordered to bear the costs, underscoring the importance of following procedural requirements in matters of taxation and commerce. en-us Tue, 06 Aug 1996 00:00:00 +0530 Tue, 15 Jul 2014 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104120 The Supreme Court upheld the High Court's decision against the assessee in a case concerning compliance with "C" form declaration requirements under rule 12(3) of the Central Sales Tax (Registration and Turnover) Rules, 1957. The assessee's appeal was dismissed as the court found that there was a lack of full compliance with the rule's stipulations, emphasizing the need to exhaust all available legal avenues and strictly adhere to statutory provisions. The appellant was ordered to bear the costs, underscoring the importance of following procedural requirements in matters of taxation and commerce. Case-Laws VAT and Sales Tax Tue, 06 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104120