https://www.taxtmi.com/caselaws?id=250944 Form-C enables a registered dealer to claim concessional treatment for inter-State transactions. Where the contractual purchaser is not registered under the Central Sales Tax Act and has no statutory duty to issue Form-C, mandamus cannot compel issuance of the declaration; contractual disputes remain subject to agreed remedies, including arbitration. Non-production of Form-C permits assessment at the higher applicable tax rate even where the assessee's accounts and transactions are otherwise accepted. The resulting differential tax burden must be pursued against the contracting purchaser through contractual remedies rather than by challenging the assessment in writ jurisdiction. en-us Wed, 27 Aug 2014 00:00:00 +0530 Tue, 20 Oct 2015 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250944 Form-C enables a registered dealer to claim concessional treatment for inter-State transactions. Where the contractual purchaser is not registered under the Central Sales Tax Act and has no statutory duty to issue Form-C, mandamus cannot compel issuance of the declaration; contractual disputes remain subject to agreed remedies, including arbitration. Non-production of Form-C permits assessment at the higher applicable tax rate even where the assessee's accounts and transactions are otherwise accepted. The resulting differential tax burden must be pursued against the contracting purchaser through contractual remedies rather than by challenging the assessment in writ jurisdiction. Case-Laws VAT and Sales Tax Wed, 27 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250944