https://www.taxtmi.com/caselaws?id=273191 The court ruled that under the Central Sales Tax Act, only one state can levy tax on identical inter-State turnover, with the tax to be collected by the state from which the goods moved. The importance of filing Form C declarations for concessional rates was emphasized. The judgment stressed the need for assessing authorities to cooperate and verify information to avoid double taxation. The assessment was set aside for a portion of the turnover, instructing the assessing officer to verify if Form C declarations were filed in another state to prevent incorrect assessments and ensure fair taxation practices. en-us Tue, 11 Jul 1967 00:00:00 +0530 Mon, 11 Jun 2018 12:21:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273191 The court ruled that under the Central Sales Tax Act, only one state can levy tax on identical inter-State turnover, with the tax to be collected by the state from which the goods moved. The importance of filing Form C declarations for concessional rates was emphasized. The judgment stressed the need for assessing authorities to cooperate and verify information to avoid double taxation. The assessment was set aside for a portion of the turnover, instructing the assessing officer to verify if Form C declarations were filed in another state to prevent incorrect assessments and ensure fair taxation practices. Case-Laws VAT and Sales Tax Tue, 11 Jul 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273191