https://www.taxtmi.com/caselaws?id=269481 Transit sales exemption under Section 6(2) of the Central Sales Tax Act, 1956 could not be denied where the prescribed E1 and C forms had been produced, because the statute required only those declaration forms and did not permit an added disqualification based on a lower figure in the E1 statement. C declaration forms could also be accepted at the appellate stage, since an appeal continues the assessment proceedings and a departmental circular cannot override the Act or restrict the appellate authority's power to verify genuine forms. The revision was allowed and the adverse Tribunal order was set aside. en-us Wed, 30 Sep 2015 00:00:00 +0530 Wed, 28 Mar 2018 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269481 Transit sales exemption under Section 6(2) of the Central Sales Tax Act, 1956 could not be denied where the prescribed E1 and C forms had been produced, because the statute required only those declaration forms and did not permit an added disqualification based on a lower figure in the E1 statement. C declaration forms could also be accepted at the appellate stage, since an appeal continues the assessment proceedings and a departmental circular cannot override the Act or restrict the appellate authority's power to verify genuine forms. The revision was allowed and the adverse Tribunal order was set aside. Case-Laws VAT and Sales Tax Wed, 30 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269481