https://www.taxtmi.com/caselaws?id=160097 Subsequent inter-State sales during movement of goods fall within section 3(b) of the Central Sales Tax Act, and exemption under section 6(2) is available only on strict compliance with the prescribed statutory conditions, including production of the required declaration form. Where the dealer fails to furnish the form, the taxing State from which the declaration could have been obtained may levy tax under section 9(1). A concessional or exempt local rate under section 8(2A) must also be supported by a valid notification or other proof of exemption; absent such proof, and without the required forms, the turnover remains taxable at the applicable rate. en-us Wed, 11 Feb 1998 00:00:00 +0530 Mon, 09 Dec 2013 16:59:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160097 Subsequent inter-State sales during movement of goods fall within section 3(b) of the Central Sales Tax Act, and exemption under section 6(2) is available only on strict compliance with the prescribed statutory conditions, including production of the required declaration form. Where the dealer fails to furnish the form, the taxing State from which the declaration could have been obtained may levy tax under section 9(1). A concessional or exempt local rate under section 8(2A) must also be supported by a valid notification or other proof of exemption; absent such proof, and without the required forms, the turnover remains taxable at the applicable rate. Case-Laws VAT and Sales Tax Wed, 11 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160097