https://www.taxtmi.com/caselaws?id=165386 A dealer registered under section 7(2) of the Central Sales Tax Act may obtain Form C in principle where the statutory conditions for concessional purchases are met and the goods fall within the registration certificate. However, entitlement is not automatic: the dealer must establish that the underlying transaction satisfies the legal requirements for inter-State sale or export-linked supply. Where the documents do not show the dealer's participation in the movement of goods, and the claimed inter-State sale or penultimate export sale is not proved in accordance with sections 3(b) and 5(3), the authority may refuse Form C. The rules therefore permit supply of the form only for a legally established concession claim. en-us Thu, 24 Feb 2011 00:00:00 +0530 Tue, 16 Sep 2014 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165386 A dealer registered under section 7(2) of the Central Sales Tax Act may obtain Form C in principle where the statutory conditions for concessional purchases are met and the goods fall within the registration certificate. However, entitlement is not automatic: the dealer must establish that the underlying transaction satisfies the legal requirements for inter-State sale or export-linked supply. Where the documents do not show the dealer's participation in the movement of goods, and the claimed inter-State sale or penultimate export sale is not proved in accordance with sections 3(b) and 5(3), the authority may refuse Form C. The rules therefore permit supply of the form only for a legally established concession claim. Case-Laws VAT and Sales Tax Thu, 24 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165386