https://www.taxtmi.com/caselaws?id=413975 The High Court dismissed the appeal filed by the Revenue challenging the Karnataka Appellate Tribunal's order regarding the interpretation of Section 8(5) of the CST Act and a relevant notification. The Court ruled in favor of the medium-scale industry seeking tax exemption for inter-state sales, holding that the production of declaration forms 'C' or 'D' was not mandatory for claiming exemption under the CST Act. The Court's decision favored the assessee, emphasizing the application of promissory estoppel and historical interpretation of tax exemptions under the Act. 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 The High Court dismissed the appeal filed by the Revenue challenging the Karnataka Appellate Tribunal's order regarding the interpretation of Section 8(5) of the CST Act and a relevant notification. The Court ruled in favor of the medium-scale industry seeking tax exemption for inter-state sales, holding that the production of declaration forms 'C' or 'D' was not mandatory for claiming exemption under the CST Act. The Court's decision favored the assessee, emphasizing the application of promissory estoppel and historical interpretation of tax exemptions under the Act. Case-Laws VAT and Sales Tax Fri, 17 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413975