https://www.taxtmi.com/caselaws?id=443240 C-Forms issued to support concessional inter-State sales under the Central Sales Tax regime cannot be retrospectively cancelled to the prejudice of the selling dealer once the sales have been completed on their basis. The Court treated the issue as covered by prior decisions and held that the revenue's retrospective cancellation was impermissible. The forms were therefore to be treated as valid against the petitioner, while the authorities remained free to proceed against the purchasing dealer for any statutory default in accordance with law. en-us Fri, 01 Sep 2023 00:00:00 +0530 Tue, 19 Sep 2023 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443240 C-Forms issued to support concessional inter-State sales under the Central Sales Tax regime cannot be retrospectively cancelled to the prejudice of the selling dealer once the sales have been completed on their basis. The Court treated the issue as covered by prior decisions and held that the revenue's retrospective cancellation was impermissible. The forms were therefore to be treated as valid against the petitioner, while the authorities remained free to proceed against the purchasing dealer for any statutory default in accordance with law. Case-Laws VAT and Sales Tax Fri, 01 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443240