https://www.taxtmi.com/caselaws?id=156280 For concessional tax under the Central Sales Tax Act, furnishing a declaration in prescribed Form C was treated as sufficient even though the assessee filed the duplicate part rather than the original, because the statute did not require a particular detachable part and the defect was one of form, not substance. By contrast, exemption under a State notification issued under section 8(5) depended on strict fulfilment of the notification's express condition requiring a customs certificate in the prescribed form before assessment, and other evidence of export could not substitute for that requirement. en-us Fri, 20 Jan 1989 00:00:00 +0530 Tue, 17 Sep 2013 14:50:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156280 For concessional tax under the Central Sales Tax Act, furnishing a declaration in prescribed Form C was treated as sufficient even though the assessee filed the duplicate part rather than the original, because the statute did not require a particular detachable part and the defect was one of form, not substance. By contrast, exemption under a State notification issued under section 8(5) depended on strict fulfilment of the notification's express condition requiring a customs certificate in the prescribed form before assessment, and other evidence of export could not substitute for that requirement. Case-Laws VAT and Sales Tax Fri, 20 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156280