https://www.taxtmi.com/caselaws?id=383254 A valid CST registration continues to support entitlement to C Forms for qualifying inter-State purchases unless it is amended or cancelled under the statute, even after GST implementation. The Court followed the prior binding view that GST did not displace the Central Sales Tax regime for this purpose, so the respondents could not deny C Forms merely because the dispute arose post-GST. On that basis, wrongful refusal to issue the forms would permit refund or adjustment of excess tax paid. en-us Tue, 14 May 2019 00:00:00 +0530 Mon, 11 Nov 2024 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383254 A valid CST registration continues to support entitlement to C Forms for qualifying inter-State purchases unless it is amended or cancelled under the statute, even after GST implementation. The Court followed the prior binding view that GST did not displace the Central Sales Tax regime for this purpose, so the respondents could not deny C Forms merely because the dispute arose post-GST. On that basis, wrongful refusal to issue the forms would permit refund or adjustment of excess tax paid. Case-Laws VAT / Sales Tax Tue, 14 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383254