https://www.taxtmi.com/caselaws?id=149810 Concessional tax under section 8(1) of the Central Sales Tax Act was available only on strict compliance with section 8(4) and the prescribed rules. The inter-State sale qualified for the concession only if the dealer furnished the statutory 'C' form to the prescribed authority in the required manner; an original form, or a duplicate only within the limited scope of rule 10-A, was necessary. An indemnity bond could not replace the declaration, because the bond was only a safeguard against misuse and not a statutory substitute. Hardship from non-production of the form did not override the mandatory language of the Act and rules, so the higher-rate assessment was restored. en-us Wed, 21 Jan 1970 00:00:00 +0530 Fri, 03 May 2013 18:14:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149810 Concessional tax under section 8(1) of the Central Sales Tax Act was available only on strict compliance with section 8(4) and the prescribed rules. The inter-State sale qualified for the concession only if the dealer furnished the statutory 'C' form to the prescribed authority in the required manner; an original form, or a duplicate only within the limited scope of rule 10-A, was necessary. An indemnity bond could not replace the declaration, because the bond was only a safeguard against misuse and not a statutory substitute. Hardship from non-production of the form did not override the mandatory language of the Act and rules, so the higher-rate assessment was restored. Case-Laws VAT and Sales Tax Wed, 21 Jan 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149810