https://www.taxtmi.com/caselaws?id=261626 The Court directed the Board to issue 'C' Forms to the petitioner upon submission of the E-2 certificate, emphasizing that invoices are not mandatory for such issuance. The Board's insistence on proof of tax paid by the first seller was deemed unnecessary, and compliance with Rule 12(4) was clarified. The Court highlighted that the first sale is taxable, subsequent sales are exempt under Section 6(2) of the CST Act, and Assessing Authority can verify exemption claims separately. en-us Thu, 04 Jun 2015 00:00:00 +0530 Fri, 17 Jul 2015 10:10:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261626 The Court directed the Board to issue 'C' Forms to the petitioner upon submission of the E-2 certificate, emphasizing that invoices are not mandatory for such issuance. The Board's insistence on proof of tax paid by the first seller was deemed unnecessary, and compliance with Rule 12(4) was clarified. The Court highlighted that the first sale is taxable, subsequent sales are exempt under Section 6(2) of the CST Act, and Assessing Authority can verify exemption claims separately. Case-Laws VAT and Sales Tax Thu, 04 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261626