https://www.taxtmi.com/caselaws?id=413975 Amendment of the Central Sales Tax framework and the later industrial incentive notification made exemption on inter-state sales turnover conditional on compliance with the declaration-form requirement under the statutory scheme. The document notes that furnishing Form C or Form D remained necessary for claiming the exemption, and that a State incentive notification could not override that statutory condition. It also states that promissory estoppel could not be invoked to defeat the statute. On that basis, the assessee's exemption claim was upheld and the Revenue's contrary objection based on non-production of declaration forms did not succeed. en-us Fri, 17 Sep 2021 00:00:00 +0530 Tue, 26 Oct 2021 08:59:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413975 Amendment of the Central Sales Tax framework and the later industrial incentive notification made exemption on inter-state sales turnover conditional on compliance with the declaration-form requirement under the statutory scheme. The document notes that furnishing Form C or Form D remained necessary for claiming the exemption, and that a State incentive notification could not override that statutory condition. It also states that promissory estoppel could not be invoked to defeat the statute. On that basis, the assessee's exemption claim was upheld and the Revenue's contrary objection based on non-production of declaration forms did not succeed. Case-Laws VAT and Sales Tax Fri, 17 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413975