https://www.taxtmi.com/caselaws?id=150037 An unregistered selling dealer under the Central Sales Tax Act may still claim the concessional rate under section 8 where the inter-State sales are made to a registered purchasing dealer and the prescribed C forms are furnished. The registration requirement is dealt with separately under section 7, while the consequences of non-registration fall under the penalty and collection provisions; non-registration of the seller does not by itself change the tax rate otherwise available under section 8. The concessional rate is attached to the transaction satisfying the statutory conditions, so it cannot be denied merely because the selling dealer is unregistered. The answer is therefore in the affirmative and in favour of the assessee. en-us Thu, 16 Apr 1970 00:00:00 +0530 Wed, 08 May 2013 11:05:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150037 An unregistered selling dealer under the Central Sales Tax Act may still claim the concessional rate under section 8 where the inter-State sales are made to a registered purchasing dealer and the prescribed C forms are furnished. The registration requirement is dealt with separately under section 7, while the consequences of non-registration fall under the penalty and collection provisions; non-registration of the seller does not by itself change the tax rate otherwise available under section 8. The concessional rate is attached to the transaction satisfying the statutory conditions, so it cannot be denied merely because the selling dealer is unregistered. The answer is therefore in the affirmative and in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 16 Apr 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150037