https://www.taxtmi.com/caselaws?id=407161 A dealer cannot obtain concessional Central Sales Tax benefits through C-Forms unless the registration is valid and duly amended to reflect a change in the proprietorship. Although liability to tax under the Central Sales Tax Act exists independently of registration, the concession under Section 8 depends on proper registration, and departmental knowledge of business succession does not dispense with the statutory amendment requirement. The dealer may seek amendment of the registration certificate under the applicable Tripura sales tax framework and, if that amendment is allowed, renew the request for C-Forms on merits. en-us Mon, 19 Apr 2021 00:00:00 +0530 Mon, 20 Sep 2021 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407161 A dealer cannot obtain concessional Central Sales Tax benefits through C-Forms unless the registration is valid and duly amended to reflect a change in the proprietorship. Although liability to tax under the Central Sales Tax Act exists independently of registration, the concession under Section 8 depends on proper registration, and departmental knowledge of business succession does not dispense with the statutory amendment requirement. The dealer may seek amendment of the registration certificate under the applicable Tripura sales tax framework and, if that amendment is allowed, renew the request for C-Forms on merits. Case-Laws VAT and Sales Tax Mon, 19 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407161