https://www.taxtmi.com/caselaws?id=151110 A Form C declaration covering more than one sale transaction is not automatically invalid in full merely because the aggregate exceeds the monetary limit in the proviso to rule 8(1-C) of the Central Sales Tax Rules. The restriction prevents one declaration from supporting all such transactions together, but it does not require rejection of the declaration in toto where some transactions independently satisfy the prescribed limit. Construed as ancillary to sections 8(1) and 8(4) of the Central Sales Tax Act, the rule was applied to preserve the statutory benefit for the qualifying transactions. The declaration was therefore valid in part for the transactions within the limit. en-us Fri, 30 Jan 1976 00:00:00 +0530 Thu, 30 May 2013 15:16:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151110 A Form C declaration covering more than one sale transaction is not automatically invalid in full merely because the aggregate exceeds the monetary limit in the proviso to rule 8(1-C) of the Central Sales Tax Rules. The restriction prevents one declaration from supporting all such transactions together, but it does not require rejection of the declaration in toto where some transactions independently satisfy the prescribed limit. Construed as ancillary to sections 8(1) and 8(4) of the Central Sales Tax Act, the rule was applied to preserve the statutory benefit for the qualifying transactions. The declaration was therefore valid in part for the transactions within the limit. Case-Laws VAT and Sales Tax Fri, 30 Jan 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151110