https://www.taxtmi.com/caselaws?id=151613 Concessional tax under section 8(1) of the Central Sales Tax Act is available only on strict and complete compliance with the prescribed declaration requirements. Where Form C leaves the date of registration blank, the declaration is materially incomplete under rule 12 of the Central Sales Tax (Registration and Turnover) Rules, and the defect cannot be cured by later letters or evidence produced in reassessment or appellate proceedings. The statutory benefit depends on a valid declaration being furnished in the manner and at the time required by law, so incomplete C forms cannot support the concessional rate. en-us Wed, 07 Jan 1976 00:00:00 +0530 Fri, 07 Jun 2013 18:29:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151613 Concessional tax under section 8(1) of the Central Sales Tax Act is available only on strict and complete compliance with the prescribed declaration requirements. Where Form C leaves the date of registration blank, the declaration is materially incomplete under rule 12 of the Central Sales Tax (Registration and Turnover) Rules, and the defect cannot be cured by later letters or evidence produced in reassessment or appellate proceedings. The statutory benefit depends on a valid declaration being furnished in the manner and at the time required by law, so incomplete C forms cannot support the concessional rate. Case-Laws VAT and Sales Tax Wed, 07 Jan 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151613