https://www.taxtmi.com/caselaws?id=162262 A State sales tax rule was held invalid where it required export deduction claims to be supported only by form XXXIII and limited one declaration to a single sale bill or cash memo. The Tribunal reasoned that the Central Sales Tax Act and Central rules governed the form and particulars of declarations, while the State could make only non-inconsistent rules. Because export-linked or penultimate sale character could be proved by other evidence, the State could not impose a stricter declaration requirement as the sole basis for denying deduction. Rule 27C(2) was therefore struck down as inconsistent with the Central enactment and rules. en-us Fri, 06 Jan 2006 00:00:00 +0530 Fri, 21 Feb 2014 17:04:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162262 A State sales tax rule was held invalid where it required export deduction claims to be supported only by form XXXIII and limited one declaration to a single sale bill or cash memo. The Tribunal reasoned that the Central Sales Tax Act and Central rules governed the form and particulars of declarations, while the State could make only non-inconsistent rules. Because export-linked or penultimate sale character could be proved by other evidence, the State could not impose a stricter declaration requirement as the sole basis for denying deduction. Rule 27C(2) was therefore struck down as inconsistent with the Central enactment and rules. Case-Laws VAT and Sales Tax Fri, 06 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162262