https://www.taxtmi.com/caselaws?id=158969 Exemption for a subsequent inter-State sale under the Central Sales Tax regime is available only on strict compliance with the prescribed documentary conditions. Read with the Andhra Pradesh CST Rules, the dealer must furnish the original Form E-1 from the first seller and, as applicable, Form C or Form D from the purchasing dealer or Government authority. The omission of any required form is treated as non-compliance with a mandatory condition and disentitles the dealer to the exemption. On that basis, the exemption claim was rejected and the levy on the disputed turnover was upheld. en-us Wed, 07 Aug 1996 00:00:00 +0530 Mon, 11 Nov 2013 18:01:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158969 Exemption for a subsequent inter-State sale under the Central Sales Tax regime is available only on strict compliance with the prescribed documentary conditions. Read with the Andhra Pradesh CST Rules, the dealer must furnish the original Form E-1 from the first seller and, as applicable, Form C or Form D from the purchasing dealer or Government authority. The omission of any required form is treated as non-compliance with a mandatory condition and disentitles the dealer to the exemption. On that basis, the exemption claim was rejected and the levy on the disputed turnover was upheld. Case-Laws VAT and Sales Tax Wed, 07 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158969