https://www.taxtmi.com/caselaws?id=163942 Inter-State sales tax exemption under the Central Sales Tax Act could not be claimed without furnishing the required C forms, and a grant of exemption despite that omission created escaped turnover liable to reassessment under the Rajasthan Sales Tax Act, 1994 within limitation. The reassessment was not invalid merely because the notice referred to section 12 instead of section 17, since a wrong statutory reference does not vitiate an otherwise sustainable action. An incentive scheme relied on by the assessee could not override the mandatory requirement to furnish C forms. The challenge to withdrawal of exemption and recovery of tax therefore failed. en-us Tue, 16 Sep 2008 00:00:00 +0530 Fri, 28 Nov 2014 13:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163942 Inter-State sales tax exemption under the Central Sales Tax Act could not be claimed without furnishing the required C forms, and a grant of exemption despite that omission created escaped turnover liable to reassessment under the Rajasthan Sales Tax Act, 1994 within limitation. The reassessment was not invalid merely because the notice referred to section 12 instead of section 17, since a wrong statutory reference does not vitiate an otherwise sustainable action. An incentive scheme relied on by the assessee could not override the mandatory requirement to furnish C forms. The challenge to withdrawal of exemption and recovery of tax therefore failed. Case-Laws VAT and Sales Tax Tue, 16 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163942