https://www.taxtmi.com/caselaws?id=393850 Form C had to be furnished in the manner required for claiming concessional tax under section 8(4) of the Central Sales Tax Act, 1956, and Rule 12(1) of the Central Sales Tax (Registration and Turnover) Rules, 1957 was treated as allowing a single declaration only for transactions within one quarter. The Court held that the rule could not be stretched to validate one Form C for transactions spread across the whole year, and declined to accept the assessee's reliance on other decisions on the facts. Concessional tax treatment on the basis of a single annual Form C was therefore denied. en-us Fri, 06 Dec 2019 00:00:00 +0530 Mon, 23 Mar 2020 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393850 Form C had to be furnished in the manner required for claiming concessional tax under section 8(4) of the Central Sales Tax Act, 1956, and Rule 12(1) of the Central Sales Tax (Registration and Turnover) Rules, 1957 was treated as allowing a single declaration only for transactions within one quarter. The Court held that the rule could not be stretched to validate one Form C for transactions spread across the whole year, and declined to accept the assessee's reliance on other decisions on the facts. Concessional tax treatment on the basis of a single annual Form C was therefore denied. Case-Laws VAT and Sales Tax Fri, 06 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393850