https://www.taxtmi.com/caselaws?id=432840 Non-production of Form C/D for inter-State sales was not, by itself, a valid ground to deny set-off of the higher tax rate within the limits of an eligibility certificate under Section 4-A of the U.P. Trade Tax Act, 1948. The Court applied its earlier Division Bench ruling that upheld the validity of the amendment to Section 8(5) of the Central Sales Tax Act, 1956, but held that the resulting higher tax liability from missing Form C/D could not be used to refuse the statutory set-off, provided the prescribed ceiling conditions were satisfied. en-us Fri, 13 Jan 2023 00:00:00 +0530 Sat, 14 Jan 2023 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432840 Non-production of Form C/D for inter-State sales was not, by itself, a valid ground to deny set-off of the higher tax rate within the limits of an eligibility certificate under Section 4-A of the U.P. Trade Tax Act, 1948. The Court applied its earlier Division Bench ruling that upheld the validity of the amendment to Section 8(5) of the Central Sales Tax Act, 1956, but held that the resulting higher tax liability from missing Form C/D could not be used to refuse the statutory set-off, provided the prescribed ceiling conditions were satisfied. Case-Laws VAT and Sales Tax Fri, 13 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432840