https://www.taxtmi.com/caselaws?id=155769 The court held that the proviso to section 9(1) of the Central Sales Tax Act applies even when obtaining a C form is unnecessary due to tax exemptions. The appropriate State to levy tax on second and subsequent sales is the State from which the dealer could have obtained the C form. The court dismissed the tax revision case, upholding the levy of Central sales tax by the State of Andhra Pradesh as valid and competent. The interpretation aimed to prevent any gaps in the law and align with the legislative intent behind the amendment. en-us Mon, 25 Apr 1988 00:00:00 +0530 Sat, 07 Sep 2013 16:08:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155769 The court held that the proviso to section 9(1) of the Central Sales Tax Act applies even when obtaining a C form is unnecessary due to tax exemptions. The appropriate State to levy tax on second and subsequent sales is the State from which the dealer could have obtained the C form. The court dismissed the tax revision case, upholding the levy of Central sales tax by the State of Andhra Pradesh as valid and competent. The interpretation aimed to prevent any gaps in the law and align with the legislative intent behind the amendment. Case-Laws VAT and Sales Tax Mon, 25 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155769