https://www.taxtmi.com/caselaws?id=148376 Subsequent sales made during movement of goods were treated as taxable by the State from which the assessee obtained the Form C declarations because Form E certificates were not produced, placing the transactions outside section 6(2) of the Central Sales Tax Act and within the proviso to section 9(1). The appellate authority could not enhance turnover in the assessee's appeal by importing section 31(3) of the Madras General Sales Tax Act through section 9(3) of the Central Sales Tax Act, because powers under an adopted statute are not carried forward by later amendments unless the adopting provision clearly so provides. The assessment was upheld, but the turnover enhancement for the last three items was set aside. en-us Wed, 29 Mar 1967 00:00:00 +0530 Fri, 26 Apr 2013 12:43:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148376 Subsequent sales made during movement of goods were treated as taxable by the State from which the assessee obtained the Form C declarations because Form E certificates were not produced, placing the transactions outside section 6(2) of the Central Sales Tax Act and within the proviso to section 9(1). The appellate authority could not enhance turnover in the assessee's appeal by importing section 31(3) of the Madras General Sales Tax Act through section 9(3) of the Central Sales Tax Act, because powers under an adopted statute are not carried forward by later amendments unless the adopting provision clearly so provides. The assessment was upheld, but the turnover enhancement for the last three items was set aside. Case-Laws VAT and Sales Tax Wed, 29 Mar 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148376