https://www.taxtmi.com/caselaws?id=235855 Non-production of Form C/D may justify denial of the concessional rate on inter-State sales, but the higher tax paid for that reason cannot be excluded from the tax benefit available under the eligibility certificate where the relevant monetary and other conditions are met. The Court followed its earlier ruling that the dealer may lose the reduced rate, yet remains entitled to set-off of the additional tax paid solely because the concessional documents were not produced. The assessment order was therefore required to be modified to allow that set-off. en-us Wed, 10 Jul 2013 00:00:00 +0530 Tue, 06 Aug 2013 17:47:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235855 Non-production of Form C/D may justify denial of the concessional rate on inter-State sales, but the higher tax paid for that reason cannot be excluded from the tax benefit available under the eligibility certificate where the relevant monetary and other conditions are met. The Court followed its earlier ruling that the dealer may lose the reduced rate, yet remains entitled to set-off of the additional tax paid solely because the concessional documents were not produced. The assessment order was therefore required to be modified to allow that set-off. Case-Laws VAT and Sales Tax Wed, 10 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235855