https://www.taxtmi.com/caselaws?id=344735 The Court clarified that the Central Government had the authority to frame rules under Sections 13(3) and 13(4) of the Central Sales Tax Act, including the Note on Form F. It emphasized that the submission of Form F should be in accordance with rules framed by State Governments under Section 13(4)(e). The Court held that the decision on the mandatory nature of Form F submission lies with the relevant Authority based on State Government rules. The Writ Petition was disposed of, allowing the petitioner to challenge the assessment order through an appeal process within four weeks. en-us Tue, 20 Jun 2017 00:00:00 +0530 Tue, 27 Jun 2017 09:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344735 The Court clarified that the Central Government had the authority to frame rules under Sections 13(3) and 13(4) of the Central Sales Tax Act, including the Note on Form F. It emphasized that the submission of Form F should be in accordance with rules framed by State Governments under Section 13(4)(e). The Court held that the decision on the mandatory nature of Form F submission lies with the relevant Authority based on State Government rules. The Writ Petition was disposed of, allowing the petitioner to challenge the assessment order through an appeal process within four weeks. Case-Laws VAT and Sales Tax Tue, 20 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344735