https://www.taxtmi.com/caselaws?id=762291 The HC quashed an assessment order that denied reduced tax rates under a Section 8(5) notification of the CST Act. The revenue authority had refused the benefit on grounds that parties were unregistered dealers and imposed additional C form conditions beyond the notification's scope. The court held that Section 8(5) notifications apply uniformly to all transactions unless specifically restricted, rejecting the distinction between registered and unregistered dealer transactions under Sections 8(1) and 8(2). The writ petition was allowed. en-us Fri, 08 Nov 2024 00:00:00 +0530 Fri, 29 Nov 2024 08:16:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762291 The HC quashed an assessment order that denied reduced tax rates under a Section 8(5) notification of the CST Act. The revenue authority had refused the benefit on grounds that parties were unregistered dealers and imposed additional C form conditions beyond the notification's scope. The court held that Section 8(5) notifications apply uniformly to all transactions unless specifically restricted, rejecting the distinction between registered and unregistered dealer transactions under Sections 8(1) and 8(2). The writ petition was allowed. Case-Laws VAT / Sales Tax Fri, 08 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762291