https://www.taxtmi.com/caselaws?id=168159 The amendment to section 8(5) of the Central Sales Tax Act did not extend the C form or D form requirement to inter-State sales made to persons other than registered dealers or the Government. On a harmonious reading, the form requirement is linked to the concessional rate regime under section 8(1), while exemption for sales falling under section 8(2) remains governed by the parent enabling power and cannot be curtailed by a notification beyond that scope. The exemption therefore continued to apply to such sales, and denial of exemption on the ground of non-production of C form or D form was unwarranted. en-us Fri, 13 Jul 2012 00:00:00 +0530 Fri, 23 Jan 2015 17:59:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168159 The amendment to section 8(5) of the Central Sales Tax Act did not extend the C form or D form requirement to inter-State sales made to persons other than registered dealers or the Government. On a harmonious reading, the form requirement is linked to the concessional rate regime under section 8(1), while exemption for sales falling under section 8(2) remains governed by the parent enabling power and cannot be curtailed by a notification beyond that scope. The exemption therefore continued to apply to such sales, and denial of exemption on the ground of non-production of C form or D form was unwarranted. Case-Laws VAT and Sales Tax Fri, 13 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168159