https://www.taxtmi.com/caselaws?id=150014 A State rule under the Central Sales Tax Act may require an additional signature in Form C as an added declaration detail, provided it is not inconsistent with the Act or the Central rules; on that basis, the amended Orissa rule was treated as valid. The rule, however, could not govern purchasing dealers outside Orissa, who remained bound by the rules applicable in their own States. Forms C issued by such out-of-State dealers and otherwise compliant with the Central Sales Tax (Registration and Turnover) Rules could not be rejected for non-compliance with the Orissa requirement, and the assessment authorities were required to accept them. en-us Fri, 27 Mar 1970 00:00:00 +0530 Tue, 07 May 2013 18:23:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150014 A State rule under the Central Sales Tax Act may require an additional signature in Form C as an added declaration detail, provided it is not inconsistent with the Act or the Central rules; on that basis, the amended Orissa rule was treated as valid. The rule, however, could not govern purchasing dealers outside Orissa, who remained bound by the rules applicable in their own States. Forms C issued by such out-of-State dealers and otherwise compliant with the Central Sales Tax (Registration and Turnover) Rules could not be rejected for non-compliance with the Orissa requirement, and the assessment authorities were required to accept them. Case-Laws VAT and Sales Tax Fri, 27 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150014