https://www.taxtmi.com/caselaws?id=162431 The Court allowed the writ petition challenging the tax levy on inter-State sales of metal polishing soaps. It held that the petitioner, engaged in manufacturing metal polishing soaps, was entitled to exemption under the Khadi and Village Industries Commission Act, 1956. The Court rejected the reasoning that a "C" form was required for exempted commodities under the Central Sales Tax Act, emphasizing that the nature of the industry must align with the description of a cottage industry. The Court concluded that since the product fell under the exempted category, the CST Act exemption should also apply. en-us Tue, 18 Nov 2003 00:00:00 +0530 Wed, 26 Feb 2014 15:55:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162431 The Court allowed the writ petition challenging the tax levy on inter-State sales of metal polishing soaps. It held that the petitioner, engaged in manufacturing metal polishing soaps, was entitled to exemption under the Khadi and Village Industries Commission Act, 1956. The Court rejected the reasoning that a "C" form was required for exempted commodities under the Central Sales Tax Act, emphasizing that the nature of the industry must align with the description of a cottage industry. The Court concluded that since the product fell under the exempted category, the CST Act exemption should also apply. Case-Laws VAT and Sales Tax Tue, 18 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162431