https://www.taxtmi.com/caselaws?id=161744 Executive communications could not override a valid section 8(5) CST notification granting concessional treatment to inter-State motor vehicle sales to any person; the statutory concession and constitutional scheme governing inter-State trade prevailed over a direction to stop such sales or levy local tax. The text also clarifies that section 3 does not require a written contract for an inter-State sale, that sales to individuals may qualify, and that form C is not invariably required where the notification dispenses with it. A tax notice must rest on independent application of mind to the actual transaction and applicable statutory conditions, not on mechanically adopted instructions or unsupported assumptions. en-us Tue, 22 Jul 2003 00:00:00 +0530 Wed, 05 Feb 2014 15:48:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161744 Executive communications could not override a valid section 8(5) CST notification granting concessional treatment to inter-State motor vehicle sales to any person; the statutory concession and constitutional scheme governing inter-State trade prevailed over a direction to stop such sales or levy local tax. The text also clarifies that section 3 does not require a written contract for an inter-State sale, that sales to individuals may qualify, and that form C is not invariably required where the notification dispenses with it. A tax notice must rest on independent application of mind to the actual transaction and applicable statutory conditions, not on mechanically adopted instructions or unsupported assumptions. Case-Laws VAT and Sales Tax Tue, 22 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161744