https://www.taxtmi.com/caselaws?id=158969 The Court dismissed the Tax Revision Case (T.R.C.) and upheld the mandatory requirement of filing the necessary forms for claiming exemption under section 6(2) of the CST Act. The petitioner's arguments regarding the exemption granted under the APGST Act and the non-mandatory nature of filing the "C" form were rejected, emphasizing strict adherence to statutory requirements for claiming exemption. The Court held that failure to comply with the specified forms would render the dealer ineligible for exemption, ultimately ruling against the petitioner and imposing costs. 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 The Court dismissed the Tax Revision Case (T.R.C.) and upheld the mandatory requirement of filing the necessary forms for claiming exemption under section 6(2) of the CST Act. The petitioner's arguments regarding the exemption granted under the APGST Act and the non-mandatory nature of filing the "C" form were rejected, emphasizing strict adherence to statutory requirements for claiming exemption. The Court held that failure to comply with the specified forms would render the dealer ineligible for exemption, ultimately ruling against the petitioner and imposing costs. Case-Laws VAT and Sales Tax Wed, 07 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158969