https://www.taxtmi.com/caselaws?id=159244 Section 6(2) of the Central Sales Tax Act required only the prescribed E-I/E-II certificate and C declaration for exemption, so the assessing authority could not insist on endorsed lorry receipt or railway receipt copies as an additional condition. Circulars issued by the Board of Revenue could not enlarge the statutory burden or override the Act and Rules, and instructions requiring transport-document copies were inconsistent with the statutory scheme. The operative effect is that exemption claims under section 6(2) must be tested on the prescribed forms alone, and rejection cannot rest solely on non-production of endorsed transport documents. en-us Tue, 10 Feb 1998 00:00:00 +0530 Mon, 18 Nov 2013 17:58:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159244 Section 6(2) of the Central Sales Tax Act required only the prescribed E-I/E-II certificate and C declaration for exemption, so the assessing authority could not insist on endorsed lorry receipt or railway receipt copies as an additional condition. Circulars issued by the Board of Revenue could not enlarge the statutory burden or override the Act and Rules, and instructions requiring transport-document copies were inconsistent with the statutory scheme. The operative effect is that exemption claims under section 6(2) must be tested on the prescribed forms alone, and rejection cannot rest solely on non-production of endorsed transport documents. Case-Laws VAT and Sales Tax Tue, 10 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159244