https://www.taxtmi.com/caselaws?id=258071 The High Court of Patna, in a judgment by Justice Ramesh Kumar Datta, clarified the interpretation of Rule 12 of the Central Sales Tax Rules, quashed Circular Letter No. 4354, and emphasized adherence to statutory provisions over executive instructions. The Court favored the petitioner's argument, directing acceptance of manually issued Form-Cs from U.P. and refund of excess amounts collected. The judgment highlighted the authority limitations of the Commissioner-cum-Principal Secretary and reinstated the manual verification process for Form-Cs. en-us Fri, 16 Jan 2015 00:00:00 +0530 Mon, 30 Mar 2015 06:11:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258071 The High Court of Patna, in a judgment by Justice Ramesh Kumar Datta, clarified the interpretation of Rule 12 of the Central Sales Tax Rules, quashed Circular Letter No. 4354, and emphasized adherence to statutory provisions over executive instructions. The Court favored the petitioner's argument, directing acceptance of manually issued Form-Cs from U.P. and refund of excess amounts collected. The judgment highlighted the authority limitations of the Commissioner-cum-Principal Secretary and reinstated the manual verification process for Form-Cs. Case-Laws VAT and Sales Tax Fri, 16 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258071