https://www.taxtmi.com/caselaws?id=162952 Concessional CST under section 8 depends on production of the original portion of the C form; the duplicate or counterfoil is not a substitute even if the entries are identical. Rule 11(2) of the Central Sales Tax (Kerala) Rules, 1957 was applied to treat the original form as necessary for the concession, and the prescribed lost-form procedure under rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 must be followed before any duplicate can be relied on. The concession cannot be granted merely on the basis of the duplicate portion when the original is not produced. en-us Fri, 18 Aug 2006 00:00:00 +0530 Wed, 19 Mar 2014 12:42:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162952 Concessional CST under section 8 depends on production of the original portion of the C form; the duplicate or counterfoil is not a substitute even if the entries are identical. Rule 11(2) of the Central Sales Tax (Kerala) Rules, 1957 was applied to treat the original form as necessary for the concession, and the prescribed lost-form procedure under rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 must be followed before any duplicate can be relied on. The concession cannot be granted merely on the basis of the duplicate portion when the original is not produced. Case-Laws VAT and Sales Tax Fri, 18 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162952