https://www.taxtmi.com/caselaws?id=153990 For exemption on a subsequent sale under section 6(2) of the Central Sales Tax Act, production of Form E-I was treated as sufficient, and the purchasing dealer's Form C declaration under rule 8-D of the M.P. Sales Tax (Central) Rules was not required. The High Court followed its earlier view that rule 8-D is directory, not mandatory, so exemption cannot be refused merely because Form C is not furnished when the prescribed Form E-I certificate is produced. The governing principle is that the State rule cannot be applied to defeat the statutory exemption scheme under the Central Act in these circumstances. en-us Tue, 12 Jan 1982 00:00:00 +0530 Fri, 02 Aug 2013 17:10:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153990 For exemption on a subsequent sale under section 6(2) of the Central Sales Tax Act, production of Form E-I was treated as sufficient, and the purchasing dealer's Form C declaration under rule 8-D of the M.P. Sales Tax (Central) Rules was not required. The High Court followed its earlier view that rule 8-D is directory, not mandatory, so exemption cannot be refused merely because Form C is not furnished when the prescribed Form E-I certificate is produced. The governing principle is that the State rule cannot be applied to defeat the statutory exemption scheme under the Central Act in these circumstances. Case-Laws VAT and Sales Tax Tue, 12 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153990