https://www.taxtmi.com/caselaws?id=358256 After the amendment of Rule 12(11) of the Central Sales Tax (Registration and Turnover) Rules, 1957, Form I for sales to a Special Economic Zone unit no longer required countersignature and certification by the SEZ authority. The court held that an omitted procedural condition could not be read back into the amended rule, and compliance had to be judged only by the text of the revised provision. Form I issued by the Commercial Tax Officer and signed by the registered dealer was therefore treated as valid, and the revisionary demand based on alleged non-compliance was not sustainable. en-us Thu, 25 Jan 2018 00:00:00 +0530 Fri, 27 Apr 2018 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358256 After the amendment of Rule 12(11) of the Central Sales Tax (Registration and Turnover) Rules, 1957, Form I for sales to a Special Economic Zone unit no longer required countersignature and certification by the SEZ authority. The court held that an omitted procedural condition could not be read back into the amended rule, and compliance had to be judged only by the text of the revised provision. Form I issued by the Commercial Tax Officer and signed by the registered dealer was therefore treated as valid, and the revisionary demand based on alleged non-compliance was not sustainable. Case-Laws VAT and Sales Tax Thu, 25 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358256