https://www.taxtmi.com/caselaws?id=245894 Section 9(2) of the Central Sales Tax Act, 1956 allows State sales tax machinery to be used for assessment and recovery of Central sales tax only within the limits of the Central Act and its rules. It cannot be invoked to create or relax substantive exemption conditions. The requirement to furnish statutory declaration forms under the Central scheme was treated as part of the substantive exemption structure, which must be strictly construed. Rule 7(3) of the Delhi Sales Tax Rules, 1975 therefore could not dispense with the mandatory declaration requirement or extend local procedural relief to Central sales tax transactions. The references were rejected and the Revenue's position upheld. en-us Fri, 28 Mar 2014 00:00:00 +0530 Tue, 08 Apr 2014 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245894 Section 9(2) of the Central Sales Tax Act, 1956 allows State sales tax machinery to be used for assessment and recovery of Central sales tax only within the limits of the Central Act and its rules. It cannot be invoked to create or relax substantive exemption conditions. The requirement to furnish statutory declaration forms under the Central scheme was treated as part of the substantive exemption structure, which must be strictly construed. Rule 7(3) of the Delhi Sales Tax Rules, 1975 therefore could not dispense with the mandatory declaration requirement or extend local procedural relief to Central sales tax transactions. The references were rejected and the Revenue's position upheld. Case-Laws VAT and Sales Tax Fri, 28 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245894