https://www.taxtmi.com/caselaws?id=368920 The High Court of Kerala upheld the assessment of higher tax on inter-State sales due to the absence of C-Forms for deferred payments, ruling in favor of the Revenue. The Court emphasized strict compliance with statutory requirements under the Central Sales Tax Act, highlighting the necessity of C-Forms filled by the purchasing dealer to avail concessional rates. Despite arguments regarding provisional bills and delayed payments, the Court held that only the amount covered by the C-Form could benefit from concessional rates, ultimately affirming the levy of higher tax under Section 8(2) of the CST Act. en-us Fri, 12 Oct 2018 00:00:00 +0530 Wed, 17 Oct 2018 07:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368920 The High Court of Kerala upheld the assessment of higher tax on inter-State sales due to the absence of C-Forms for deferred payments, ruling in favor of the Revenue. The Court emphasized strict compliance with statutory requirements under the Central Sales Tax Act, highlighting the necessity of C-Forms filled by the purchasing dealer to avail concessional rates. Despite arguments regarding provisional bills and delayed payments, the Court held that only the amount covered by the C-Form could benefit from concessional rates, ultimately affirming the levy of higher tax under Section 8(2) of the CST Act. Case-Laws VAT and Sales Tax Fri, 12 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368920