https://www.taxtmi.com/caselaws?id=159969 Where a purchaser is alleged to have misused C forms in inter-State sales, the assessing authority in the seller's State cannot itself enquire into that alleged misuse or treat the forms as invalid for higher tax assessment. The proper course is for the authorities in the purchaser's State to act under section 10-A of the Central Sales Tax Act, 1956. Accordingly, mere doubt about misuse does not justify enhancing the seller's tax rate on that basis, and the declaration forms remain effective for assessment purposes unless dealt with in the purchaser's State. en-us Wed, 18 Dec 1996 00:00:00 +0530 Fri, 06 Dec 2013 11:58:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159969 Where a purchaser is alleged to have misused C forms in inter-State sales, the assessing authority in the seller's State cannot itself enquire into that alleged misuse or treat the forms as invalid for higher tax assessment. The proper course is for the authorities in the purchaser's State to act under section 10-A of the Central Sales Tax Act, 1956. Accordingly, mere doubt about misuse does not justify enhancing the seller's tax rate on that basis, and the declaration forms remain effective for assessment purposes unless dealt with in the purchaser's State. Case-Laws VAT and Sales Tax Wed, 18 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159969