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    <title>Higher Tax Rates Due to Non-Compliance with Section 8(5) Can Be Set Off Against Section 4-A Limits.</title>
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    <description>Exemption from CST - the higher rate of tax payable for non compliance of the amended provisions of Section 8 (5) namely non production of Form C/D, cannot be taken to be a ground to deny the set off of such higher rate of tax from the limits prescribed in the eligibility certificate under Section 4-A of the Trade Tax Act - HC</description>
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      <description>Exemption from CST - the higher rate of tax payable for non compliance of the amended provisions of Section 8 (5) namely non production of Form C/D, cannot be taken to be a ground to deny the set off of such higher rate of tax from the limits prescribed in the eligibility certificate under Section 4-A of the Trade Tax Act - HC</description>
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