https://www.taxtmi.com/caselaws?id=157536 A subsequent inter-State sale outside section 6(2) of the Central Sales Tax Act, 1956, was held taxable in the State from which the registered dealer obtained or could have obtained the prescribed declaration form. Where no C form was obtained or furnished, the retrospective proviso to section 9(1) fixed the place of levy and collection by reference to that State. On the stated facts, the dealer was registered in Rajasthan and could have obtained the form only there, so Rajasthan had jurisdiction to levy and collect the tax. The levy was upheld and the assessee's objection failed. en-us Wed, 13 Oct 1993 00:00:00 +0530 Mon, 07 Oct 2013 16:16:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157536 A subsequent inter-State sale outside section 6(2) of the Central Sales Tax Act, 1956, was held taxable in the State from which the registered dealer obtained or could have obtained the prescribed declaration form. Where no C form was obtained or furnished, the retrospective proviso to section 9(1) fixed the place of levy and collection by reference to that State. On the stated facts, the dealer was registered in Rajasthan and could have obtained the form only there, so Rajasthan had jurisdiction to levy and collect the tax. The levy was upheld and the assessee's objection failed. Case-Laws VAT and Sales Tax Wed, 13 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157536