https://www.taxtmi.com/caselaws?id=392998 State delegated legislation may regulate only the manner and conditions of reimbursement for declared goods, but it cannot curtail the quantum mandated by Article 286(3) and section 15(b) of the Central Sales Tax Act, 1956. An earlier decision was not binding on the specific question of declared goods purchased and resold as declared goods because that point had not been consciously decided and had gone sub silentio. On that basis, the impugned notification was read down and held invalid to the extent it reduced input tax credit on declared goods, with full reimbursement payable for such inter-State resale. en-us Thu, 06 Feb 2020 00:00:00 +0530 Tue, 17 Jun 2025 13:01:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392998 State delegated legislation may regulate only the manner and conditions of reimbursement for declared goods, but it cannot curtail the quantum mandated by Article 286(3) and section 15(b) of the Central Sales Tax Act, 1956. An earlier decision was not binding on the specific question of declared goods purchased and resold as declared goods because that point had not been consciously decided and had gone sub silentio. On that basis, the impugned notification was read down and held invalid to the extent it reduced input tax credit on declared goods, with full reimbursement payable for such inter-State resale. Case-Laws VAT / Sales Tax Thu, 06 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392998