https://www.taxtmi.com/caselaws?id=155502 Under section 6(2) of the Central Sales Tax Act, 1956, exemption on subsequent sales is available where Form E-I is produced even though Form C is not, so refusal of exemption on that basis is unsustainable. However, where neither Form E-I nor Form C is produced, the statutory requirement for exemption is not met and denial of relief is justified. The result is that the exemption applies only to transactions supported by Form E-I, while transactions lacking both declaration forms remain taxable and may be reassessed accordingly. en-us Fri, 06 Nov 1987 00:00:00 +0530 Wed, 04 Sep 2013 18:26:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155502 Under section 6(2) of the Central Sales Tax Act, 1956, exemption on subsequent sales is available where Form E-I is produced even though Form C is not, so refusal of exemption on that basis is unsustainable. However, where neither Form E-I nor Form C is produced, the statutory requirement for exemption is not met and denial of relief is justified. The result is that the exemption applies only to transactions supported by Form E-I, while transactions lacking both declaration forms remain taxable and may be reassessed accordingly. Case-Laws VAT and Sales Tax Fri, 06 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155502