https://www.taxtmi.com/caselaws?id=393306 Registration under the Central Sales Tax Act, 1956 continues for dealers liable under the relevant State sales tax law, notwithstanding that their manufactured goods fall within GST. Such registered dealers may purchase the specified commodities in inter-State trade against C forms at the concessional rate, as the post-GST amendments do not automatically cancel or lapse registration. A general departmental circular cannot, under a power limited to clarifications or advance rulings, create dealer categories and deny C-form benefits. Restricting those benefits without hearing affected dealers and through an irrational classification inconsistent with the statutory scheme violates Article 14; consequential notices based on that restriction are invalid. en-us Mon, 09 Mar 2020 00:00:00 +0530 Tue, 01 Dec 2020 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393306 Registration under the Central Sales Tax Act, 1956 continues for dealers liable under the relevant State sales tax law, notwithstanding that their manufactured goods fall within GST. Such registered dealers may purchase the specified commodities in inter-State trade against C forms at the concessional rate, as the post-GST amendments do not automatically cancel or lapse registration. A general departmental circular cannot, under a power limited to clarifications or advance rulings, create dealer categories and deny C-form benefits. Restricting those benefits without hearing affected dealers and through an irrational classification inconsistent with the statutory scheme violates Article 14; consequential notices based on that restriction are invalid. Case-Laws VAT and Sales Tax Mon, 09 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393306