https://www.taxtmi.com/caselaws?id=422721 Section 8 of the Central Sales Tax Act, 1956 was applied to inter-State sales to Diesel Locomotive Works, with the Court examining entitlement to concessional tax on the basis of Form D declarations. The Court noted that the purchaser was a Government concern and that similar declarations had been accepted in earlier years for the same buyer and comparable transactions. On those exceptional facts, the authorities were found unjustified in denying concessional treatment merely because of the purchaser's registration status, subject to factual verification of the genuineness of the transactions. The Form D declarations were accepted and the impugned assessment, appellate and revisional orders were set aside. en-us Fri, 13 May 2022 00:00:00 +0530 Sat, 21 May 2022 09:39:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422721 Section 8 of the Central Sales Tax Act, 1956 was applied to inter-State sales to Diesel Locomotive Works, with the Court examining entitlement to concessional tax on the basis of Form D declarations. The Court noted that the purchaser was a Government concern and that similar declarations had been accepted in earlier years for the same buyer and comparable transactions. On those exceptional facts, the authorities were found unjustified in denying concessional treatment merely because of the purchaser's registration status, subject to factual verification of the genuineness of the transactions. The Form D declarations were accepted and the impugned assessment, appellate and revisional orders were set aside. Case-Laws VAT and Sales Tax Fri, 13 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422721