https://www.taxtmi.com/caselaws?id=128646 The Court ruled in favor of the assessees, finding the 'C' Forms valid for the transactions in question. The Court held that the additional charges excluded from the 'C' Forms, such as packing and shipping expenses, were not part of the sale price. The previous court decisions cited by the Tribunal were deemed irrelevant as the 'C' Forms accurately represented the sale value. Consequently, the assessees were eligible for the concessional tax rate of 1% under section 8(1) of the Central Sales Tax Act, and were awarded costs and counsel's fee. en-us Tue, 09 Apr 1963 00:00:00 +0530 Tue, 09 Apr 2013 15:48:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128646 The Court ruled in favor of the assessees, finding the 'C' Forms valid for the transactions in question. The Court held that the additional charges excluded from the 'C' Forms, such as packing and shipping expenses, were not part of the sale price. The previous court decisions cited by the Tribunal were deemed irrelevant as the 'C' Forms accurately represented the sale value. Consequently, the assessees were eligible for the concessional tax rate of 1% under section 8(1) of the Central Sales Tax Act, and were awarded costs and counsel's fee. Case-Laws VAT and Sales Tax Tue, 09 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128646