https://www.taxtmi.com/caselaws?id=148241 Section 8(1) of the Central Sales Tax Act grants the concessional rate only when the seller furnishes a duly filled and signed declaration in the prescribed form and manner. Rule 9-A permits one declaration form to cover multiple inter-State purchases only where the purchases are from the same dealer, the turnover does not exceed the prescribed limit, and the purchases relate to the same assessment year. The declaration forms filed here did not satisfy those conditions, so the concession was rightly denied. The Madras decision relied on by the assessee was held inapplicable because it dealt with a different rule. en-us Tue, 06 Sep 1966 00:00:00 +0530 Wed, 24 Apr 2013 14:51:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148241 Section 8(1) of the Central Sales Tax Act grants the concessional rate only when the seller furnishes a duly filled and signed declaration in the prescribed form and manner. Rule 9-A permits one declaration form to cover multiple inter-State purchases only where the purchases are from the same dealer, the turnover does not exceed the prescribed limit, and the purchases relate to the same assessment year. The declaration forms filed here did not satisfy those conditions, so the concession was rightly denied. The Madras decision relied on by the assessee was held inapplicable because it dealt with a different rule. Case-Laws VAT and Sales Tax Tue, 06 Sep 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148241