https://www.taxtmi.com/caselaws?id=430263 Concessional inter-State tax on sales of dals and pulses was held unavailable without furnishing C-Forms as required under section 8(1) of the Central Sales Tax Act read with the relevant rules; in the absence of a valid Government exemption, the higher rate under section 8(2) applied. The earlier relaxation was stated to have operated only up to 31.03.2015, and pending representations did not create a right to waiver or legitimate expectation in a taxing context. The writ challenge was also held not maintainable because an effective statutory appeal lay against the assessment orders, and no exception justifying bypass of that remedy was shown. en-us Fri, 04 Nov 2022 00:00:00 +0530 Wed, 16 Nov 2022 08:56:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430263 Concessional inter-State tax on sales of dals and pulses was held unavailable without furnishing C-Forms as required under section 8(1) of the Central Sales Tax Act read with the relevant rules; in the absence of a valid Government exemption, the higher rate under section 8(2) applied. The earlier relaxation was stated to have operated only up to 31.03.2015, and pending representations did not create a right to waiver or legitimate expectation in a taxing context. The writ challenge was also held not maintainable because an effective statutory appeal lay against the assessment orders, and no exception justifying bypass of that remedy was shown. Case-Laws VAT and Sales Tax Fri, 04 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430263