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    <title>Court Upholds Higher Tax Rate on Inter-State Sales Due to Late C-Form Submission under CST Act Section 8(2).</title>
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    <description>Higher Rate of tax / CST - inter-State sales against deferred payment - seeking permission to produce C-Forms after a gap of more than 10 year - Levy of higher tax under Section 8(2) of the CST Act is perfectly justified</description>
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