https://www.taxtmi.com/caselaws?id=151000 Section 6(2) exemption for subsequent sales during movement of goods depends on production of the prescribed certificate, and the Central Rules required only the prescribed form. A State rule could not add a further condition that an E-1 certificate must cover only one transaction, because the Central framework did not impose that restriction. The certificate was treated as valid where it related to the same purchaser and goods covered by the statutory requirements. The impugned rejection of exemption was therefore unsustainable, and the statutory deduction for the second sales was allowed. en-us Wed, 05 Mar 1975 00:00:00 +0530 Mon, 27 May 2013 12:23:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151000 Section 6(2) exemption for subsequent sales during movement of goods depends on production of the prescribed certificate, and the Central Rules required only the prescribed form. A State rule could not add a further condition that an E-1 certificate must cover only one transaction, because the Central framework did not impose that restriction. The certificate was treated as valid where it related to the same purchaser and goods covered by the statutory requirements. The impugned rejection of exemption was therefore unsustainable, and the statutory deduction for the second sales was allowed. Case-Laws VAT and Sales Tax Wed, 05 Mar 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151000