https://www.taxtmi.com/caselaws?id=299327 The court interpreted the Central Sales Tax Act, 1956, affirming concessional tax rates for goods used in mining, electricity generation, and manufacturing. Goods falling under Section 2(d) qualify for a 2% tax rate under Section 8(1), extending to manufacturing use. The Circular dated 11.10.2017 was challenged, leading to a stay on its enforcement. The State was directed to issue 'C' Forms for inter-state purchases, with petitioners undertaking tax payment discrepancies if the challenge fails. The judgment safeguards parties' interests, granting interim relief and ensuring compliance with tax obligations. en-us Thu, 17 May 2018 00:00:00 +0530 Fri, 10 Dec 2021 08:34:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299327 The court interpreted the Central Sales Tax Act, 1956, affirming concessional tax rates for goods used in mining, electricity generation, and manufacturing. Goods falling under Section 2(d) qualify for a 2% tax rate under Section 8(1), extending to manufacturing use. The Circular dated 11.10.2017 was challenged, leading to a stay on its enforcement. The State was directed to issue 'C' Forms for inter-state purchases, with petitioners undertaking tax payment discrepancies if the challenge fails. The judgment safeguards parties' interests, granting interim relief and ensuring compliance with tax obligations. Case-Laws VAT and Sales Tax Thu, 17 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299327