https://www.taxtmi.com/caselaws?id=148378 The High Court ruled in a tax case regarding the jurisdiction of the State of Madras to tax subsequent inter-State sales. The Court emphasized the importance of compliance with statutory requirements, specifically highlighting the need for a direct link between the Form C certificate and the specific transaction for conferring jurisdiction. The Court found that both conditions of obtaining Form C from the taxing State and in connection with the specific goods involved in the subsequent sale must be met to establish jurisdiction. The case was dismissed due to a lacuna in the proviso to section 9(1) regarding subsequent sales by registered dealers without compliance with section 6(2). en-us Thu, 31 Aug 1967 00:00:00 +0530 Fri, 26 Apr 2013 13:04:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148378 The High Court ruled in a tax case regarding the jurisdiction of the State of Madras to tax subsequent inter-State sales. The Court emphasized the importance of compliance with statutory requirements, specifically highlighting the need for a direct link between the Form C certificate and the specific transaction for conferring jurisdiction. The Court found that both conditions of obtaining Form C from the taxing State and in connection with the specific goods involved in the subsequent sale must be met to establish jurisdiction. The case was dismissed due to a lacuna in the proviso to section 9(1) regarding subsequent sales by registered dealers without compliance with section 6(2). Case-Laws VAT and Sales Tax Thu, 31 Aug 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148378