https://www.taxtmi.com/caselaws?id=153833 Amendment of the Central Sales Tax Act restricted State-level exemptions or reduced rates on inter-State sales unless the prescribed conditions, including production of Form C/D, were met. Promissory estoppel did not preserve an exemption contrary to the amended statutory framework because the State's exemption power derived from that framework. Higher tax payable for failure to furnish Form C/D could nevertheless be adjusted against the monetary ceiling in an eligibility certificate under the U.P. Trade Tax Act. The tax rate did not alter the available incentive, which depended on production and compliance with the certificate's conditions. en-us Sat, 09 Jan 2010 00:00:00 +0530 Sat, 18 Oct 2014 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153833 Amendment of the Central Sales Tax Act restricted State-level exemptions or reduced rates on inter-State sales unless the prescribed conditions, including production of Form C/D, were met. Promissory estoppel did not preserve an exemption contrary to the amended statutory framework because the State's exemption power derived from that framework. Higher tax payable for failure to furnish Form C/D could nevertheless be adjusted against the monetary ceiling in an eligibility certificate under the U.P. Trade Tax Act. The tax rate did not alter the available incentive, which depended on production and compliance with the certificate's conditions. Case-Laws VAT and Sales Tax Sat, 09 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153833