https://www.taxtmi.com/caselaws?id=128434 The concessional inter-State sales tax rate under section 8(1) of the Central Sales Tax Act depends on strict compliance with the prescribed declaration requirements. A C Form cannot be produced for the first time before the appellate authority where the rules require it to accompany the return, so the concession fails for belated or omitted forms and the higher rate applies. By contrast, a C Form is not invalid merely because the buyer leaves inapplicable purpose options unstruck, if the form otherwise conforms to the prescribed pattern. An omission of a material required particular, such as the date of registration, makes the declaration incomplete and defeats the concessional rate. en-us Wed, 20 Dec 1961 00:00:00 +0530 Fri, 05 Apr 2013 15:11:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128434 The concessional inter-State sales tax rate under section 8(1) of the Central Sales Tax Act depends on strict compliance with the prescribed declaration requirements. A C Form cannot be produced for the first time before the appellate authority where the rules require it to accompany the return, so the concession fails for belated or omitted forms and the higher rate applies. By contrast, a C Form is not invalid merely because the buyer leaves inapplicable purpose options unstruck, if the form otherwise conforms to the prescribed pattern. An omission of a material required particular, such as the date of registration, makes the declaration incomplete and defeats the concessional rate. Case-Laws VAT and Sales Tax Wed, 20 Dec 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128434