https://www.taxtmi.com/caselaws?id=275527 Section 8(5) of the Central Sales Tax Act restricts the reduced tax rate for inter-State sales unsupported by forms C/D, but does not reduce or alter the monetary exemption available under an eligibility certificate issued under Section 4A of the U.P. Trade Tax Act. Tax payable at the higher rate and the certificate's exemption limit operate in separate fields. Failure to produce forms C/D does not make the sale void or justify forfeiting set-off against the certificate, subject to its annual and overall limits. Set-off against the exemption limit therefore remained available despite the higher tax rate. en-us Wed, 01 Sep 2010 00:00:00 +0530 Sat, 06 Oct 2018 10:01:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275527 Section 8(5) of the Central Sales Tax Act restricts the reduced tax rate for inter-State sales unsupported by forms C/D, but does not reduce or alter the monetary exemption available under an eligibility certificate issued under Section 4A of the U.P. Trade Tax Act. Tax payable at the higher rate and the certificate's exemption limit operate in separate fields. Failure to produce forms C/D does not make the sale void or justify forfeiting set-off against the certificate, subject to its annual and overall limits. Set-off against the exemption limit therefore remained available despite the higher tax rate. Case-Laws VAT and Sales Tax Wed, 01 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275527