https://www.taxtmi.com/caselaws?id=434074 The court ruled in favor of the petitioner, a seller of electronic items, regarding the denial of concessional duty rate for inter-state sales under the DVAT Act. The court held that C-forms cannot be cancelled retrospectively, emphasizing precedents like the Jain Manufacturing case. The decision highlighted that once C-forms are utilized, declaring them obsolete is impermissible. The judgment reaffirmed the petitioner's entitlement to the concessional rate of duty, emphasizing the importance of established precedents in determining dealers' rights under the CST Act. en-us Fri, 03 Feb 2023 00:00:00 +0530 Thu, 16 Feb 2023 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434074 The court ruled in favor of the petitioner, a seller of electronic items, regarding the denial of concessional duty rate for inter-state sales under the DVAT Act. The court held that C-forms cannot be cancelled retrospectively, emphasizing precedents like the Jain Manufacturing case. The decision highlighted that once C-forms are utilized, declaring them obsolete is impermissible. The judgment reaffirmed the petitioner's entitlement to the concessional rate of duty, emphasizing the importance of established precedents in determining dealers' rights under the CST Act. Case-Laws VAT and Sales Tax Fri, 03 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434074