https://www.taxtmi.com/caselaws?id=268688 Purchase of goods against C Forms in inter-State trade by a works contractor did not breach Condition No. 4 of the Rajasthan exemption notification, because the condition had to be read harmoniously with Condition No. 5 and confined to purchases within the State sales tax framework. The notification, issued under the Rajasthan Sales Tax Act and Rules, could not be construed to prohibit inter-State purchases governed by the Central Sales Tax regime or to authorise additional tax merely because C Forms were used. On that reading, levy of additional tax and interest was unsustainable. en-us Thu, 17 Sep 2015 00:00:00 +0530 Mon, 30 Nov 2015 23:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268688 Purchase of goods against C Forms in inter-State trade by a works contractor did not breach Condition No. 4 of the Rajasthan exemption notification, because the condition had to be read harmoniously with Condition No. 5 and confined to purchases within the State sales tax framework. The notification, issued under the Rajasthan Sales Tax Act and Rules, could not be construed to prohibit inter-State purchases governed by the Central Sales Tax regime or to authorise additional tax merely because C Forms were used. On that reading, levy of additional tax and interest was unsustainable. Case-Laws VAT and Sales Tax Thu, 17 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268688