https://www.taxtmi.com/caselaws?id=212829 Concessional CST rate on inter-State sales is available only on valid C forms containing the required particulars and matching the statutory triplicate scheme. Minor defects may be curable, but material erasures, substitutions or pasted corrections made by the selling dealer, or supported only by purchaser confirmation letters, do not satisfy section 8(4)(a) read with rule 12(1). The forms must remain internally consistent, attested by the issuing dealer where corrected, and capable of verification against the retained triplicate copy. On these facts, the defective C forms were rejected, though a limited opportunity remained to produce duly attested corrected forms and payment details. en-us Wed, 22 Jun 2011 00:00:00 +0530 Sat, 05 Jul 2014 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212829 Concessional CST rate on inter-State sales is available only on valid C forms containing the required particulars and matching the statutory triplicate scheme. Minor defects may be curable, but material erasures, substitutions or pasted corrections made by the selling dealer, or supported only by purchaser confirmation letters, do not satisfy section 8(4)(a) read with rule 12(1). The forms must remain internally consistent, attested by the issuing dealer where corrected, and capable of verification against the retained triplicate copy. On these facts, the defective C forms were rejected, though a limited opportunity remained to produce duly attested corrected forms and payment details. Case-Laws VAT and Sales Tax Wed, 22 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212829