https://www.taxtmi.com/caselaws?id=434674 A fiscal concession on inter-State sales of yarn was held not to be defeated merely because the purchasing Government departments furnished Form D instead of Form C. The notification was construed purposively in light of its object and the earlier policy to extend the reduced central sales tax rate to Government departments, so the absence of an express reference to Form D was treated as a procedural omission. The substance of the concessional scheme prevailed over the declaration form used, and the assessee remained entitled to the 2% rate. The Tribunal's order was sustained and the State's challenge failed. en-us Thu, 16 Feb 2023 00:00:00 +0530 Thu, 02 Mar 2023 08:15:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434674 A fiscal concession on inter-State sales of yarn was held not to be defeated merely because the purchasing Government departments furnished Form D instead of Form C. The notification was construed purposively in light of its object and the earlier policy to extend the reduced central sales tax rate to Government departments, so the absence of an express reference to Form D was treated as a procedural omission. The substance of the concessional scheme prevailed over the declaration form used, and the assessee remained entitled to the 2% rate. The Tribunal's order was sustained and the State's challenge failed. Case-Laws VAT and Sales Tax Thu, 16 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434674