https://www.taxtmi.com/caselaws?id=171486 The claimed benefit under section 8(5) of the Central Sales Tax Act is described as prospective and conditional, not an indefeasible right. Its availability depends on compliance with the statutory requirements attached to the provision, including production of Form C. Where Form C is not produced, an assessment granting the exemption cannot be sustained, and the revisional authority may correct the error. The reassessment order was therefore upheld on the stated facts. en-us Thu, 24 Nov 2011 00:00:00 +0530 Tue, 21 Jul 2015 18:10:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171486 The claimed benefit under section 8(5) of the Central Sales Tax Act is described as prospective and conditional, not an indefeasible right. Its availability depends on compliance with the statutory requirements attached to the provision, including production of Form C. Where Form C is not produced, an assessment granting the exemption cannot be sustained, and the revisional authority may correct the error. The reassessment order was therefore upheld on the stated facts. Case-Laws VAT and Sales Tax Thu, 24 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171486