https://www.taxtmi.com/highlights?id=26421 Disallowance of exemption on second interstate Sales - requirement under the statutory prescription is that an assessee should file E1 and C declaration forms. This has been done admittedly by the revision petitioner. Therefore, an obligation, which is not cast upon the assessee under the statutory prescription contained in Section 6(2) of the CST Act, 1956 cannot be imposed upon the revision petitioner by the Tribunal - HC en-us Wed, 16 Dec 2015 11:03:57 +0530 Wed, 16 Dec 2015 11:03:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=26421 Disallowance of exemption on second interstate Sales - requirement under the statutory prescription is that an assessee should file E1 and C declaration forms. This has been done admittedly by the revision petitioner. Therefore, an obligation, which is not cast upon the assessee under the statutory prescription contained in Section 6(2) of the CST Act, 1956 cannot be imposed upon the revision petitioner by the Tribunal - HC Highlights VAT and Sales Tax Wed, 16 Dec 2015 11:03:57 +0530 https://www.taxtmi.com/highlights?id=26421