https://www.taxtmi.com/caselaws?id=154081 Sales of medicines against form D for Employees' State Insurance hospitals and dispensaries were treated as sales to the State Government under section 8(1) of the Central Sales Tax Act, 1956, because the purchases were made by State Government officers, funded from State resources, and undertaken in discharge of the State's statutory duty to provide medical benefit. The assessing authority could verify the genuineness of form D, but could not go behind the declaration to examine the ultimate consumption of the goods. On that basis, the higher rate of tax was not justified and the impugned assessments and demand notices were set aside. en-us Thu, 10 Nov 1983 00:00:00 +0530 Tue, 06 Aug 2013 17:05:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154081 Sales of medicines against form D for Employees' State Insurance hospitals and dispensaries were treated as sales to the State Government under section 8(1) of the Central Sales Tax Act, 1956, because the purchases were made by State Government officers, funded from State resources, and undertaken in discharge of the State's statutory duty to provide medical benefit. The assessing authority could verify the genuineness of form D, but could not go behind the declaration to examine the ultimate consumption of the goods. On that basis, the higher rate of tax was not justified and the impugned assessments and demand notices were set aside. Case-Laws VAT and Sales Tax Thu, 10 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154081