https://www.taxtmi.com/caselaws?id=128922 Under the Central Sales Tax Act, the concessional rate depended on a sale to a registered dealer supported by Form C. The Court held that where goods were supplied under one purchase order, instalment delivery and payment through separate invoices did not by themselves create separate contracts or separate sales; the transaction had to be read as a whole. Since the contract did not provide for distinct instalment sales and the split was only for convenience, one Form C covering the purchase order was sufficient. The assessee remained entitled to the concessional rate, and the revision failed. en-us Mon, 22 Jun 1964 00:00:00 +0530 Mon, 15 Apr 2013 11:07:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128922 Under the Central Sales Tax Act, the concessional rate depended on a sale to a registered dealer supported by Form C. The Court held that where goods were supplied under one purchase order, instalment delivery and payment through separate invoices did not by themselves create separate contracts or separate sales; the transaction had to be read as a whole. Since the contract did not provide for distinct instalment sales and the split was only for convenience, one Form C covering the purchase order was sufficient. The assessee remained entitled to the concessional rate, and the revision failed. Case-Laws VAT and Sales Tax Mon, 22 Jun 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128922