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    <title>1968 (6) TMI 64 - GUJARAT HIGH COURT</title>
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    <description>A subsequent inter-State sale effected by transfer of documents of title during movement of goods is exempt under section 6(2) of the Central Sales Tax Act when the dealer furnishes the prescribed certificate in Form E-I or Form E-II from the seller from whom the goods were purchased. Form C is confined to the reduced-rate scheme for specified sales to registered dealers under section 8 and rule 12(1), and is not a condition for exemption under section 6(2). The statutory requirement for the exemption is satisfied by production of the prescribed E-form certificate.</description>
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    <pubDate>Fri, 21 Jun 1968 00:00:00 +0530</pubDate>
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      <title>1968 (6) TMI 64 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=148661</link>
      <description>A subsequent inter-State sale effected by transfer of documents of title during movement of goods is exempt under section 6(2) of the Central Sales Tax Act when the dealer furnishes the prescribed certificate in Form E-I or Form E-II from the seller from whom the goods were purchased. Form C is confined to the reduced-rate scheme for specified sales to registered dealers under section 8 and rule 12(1), and is not a condition for exemption under section 6(2). The statutory requirement for the exemption is satisfied by production of the prescribed E-form certificate.</description>
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      <law>VAT and Sales Tax</law>
      <pubDate>Fri, 21 Jun 1968 00:00:00 +0530</pubDate>
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