https://www.taxtmi.com/caselaws?id=328795 C-form entitlement for concessional inter-State sales tax is treated as a statutory right where the prescribed conditions are met, and refusal of forms may be challenged by corporations directly exposed to higher tax. However, the Central Sales Tax framework permits States to prescribe the authority, conditions and manner for obtaining declarations. A general local tax provision authorising withholding of statutory declaration forms for outstanding local tax dues may therefore apply to C forms. Where C forms are validly withheld on that basis, higher-rate assessments resulting from non-furnishing of declarations follow the statutory scheme and are not liable to interference. en-us Thu, 07 Apr 2016 00:00:00 +0530 Wed, 28 Mar 2018 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328795 C-form entitlement for concessional inter-State sales tax is treated as a statutory right where the prescribed conditions are met, and refusal of forms may be challenged by corporations directly exposed to higher tax. However, the Central Sales Tax framework permits States to prescribe the authority, conditions and manner for obtaining declarations. A general local tax provision authorising withholding of statutory declaration forms for outstanding local tax dues may therefore apply to C forms. Where C forms are validly withheld on that basis, higher-rate assessments resulting from non-furnishing of declarations follow the statutory scheme and are not liable to interference. Case-Laws VAT and Sales Tax Thu, 07 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328795