https://www.taxtmi.com/caselaws?id=162549 The court set aside the reassessment order, finding it not in conformity with the law. The applicable tax rate of 3% for sales of jute bags in inter-State trade was confirmed by the State Government notification, irrespective of defective form "D" declarations. The court emphasized that compliance with sub-section (4) of section 8 was not a prerequisite for benefiting from the reduced tax rate under the notification, distinguishing it from a previous Supreme Court decision. The writ application was allowed, with no order as to costs. en-us Thu, 23 Nov 2006 00:00:00 +0530 Sat, 01 Mar 2014 15:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162549 The court set aside the reassessment order, finding it not in conformity with the law. The applicable tax rate of 3% for sales of jute bags in inter-State trade was confirmed by the State Government notification, irrespective of defective form "D" declarations. The court emphasized that compliance with sub-section (4) of section 8 was not a prerequisite for benefiting from the reduced tax rate under the notification, distinguishing it from a previous Supreme Court decision. The writ application was allowed, with no order as to costs. Case-Laws VAT and Sales Tax Thu, 23 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162549