https://www.taxtmi.com/caselaws?id=155693 The court upheld the rejection of the exemption claim under section 6(2) of the Central Sales Tax Act due to defective forms and doubts regarding the genuineness of transit sales. The court dismissed the tax revision case without costs, emphasizing the importance of properly presenting and arguing grounds before the appellate authority. The issue of determining the appropriate State for Central sales tax payment was not addressed as it was not properly presented during the appeal, leading to its rejection. en-us Wed, 30 Mar 1988 00:00:00 +0530 Fri, 06 Sep 2013 16:39:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155693 The court upheld the rejection of the exemption claim under section 6(2) of the Central Sales Tax Act due to defective forms and doubts regarding the genuineness of transit sales. The court dismissed the tax revision case without costs, emphasizing the importance of properly presenting and arguing grounds before the appellate authority. The issue of determining the appropriate State for Central sales tax payment was not addressed as it was not properly presented during the appeal, leading to its rejection. Case-Laws VAT and Sales Tax Wed, 30 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155693