https://www.taxtmi.com/caselaws?id=237848 A State notification issued under the Rajasthan Sales Tax Act, 1954 could not be used to deny rebate claimed on purchases supported by C-Form declarations under the Central Sales Tax Act, 1956. The two State sales tax enactments operated in a different field from the Central Sales Tax regime, so a notification under the State law could not override or defeat a rebate claim arising under the Central statute. The first appellate authority and the Tax Board had taken a consistent view on this distinction, and no binding precedent was shown to justify revisional interference. en-us Thu, 12 Sep 2013 00:00:00 +0530 Wed, 09 Jul 2014 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237848 A State notification issued under the Rajasthan Sales Tax Act, 1954 could not be used to deny rebate claimed on purchases supported by C-Form declarations under the Central Sales Tax Act, 1956. The two State sales tax enactments operated in a different field from the Central Sales Tax regime, so a notification under the State law could not override or defeat a rebate claim arising under the Central statute. The first appellate authority and the Tax Board had taken a consistent view on this distinction, and no binding precedent was shown to justify revisional interference. Case-Laws VAT and Sales Tax Thu, 12 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237848