https://www.taxtmi.com/caselaws?id=766676 An admitted inter-State sale could not be denied concessional tax treatment merely because Form-C was not issued, where the omission was not attributable to the selling dealer and the transaction was otherwise established by admitted departmental materials. The Court treated Form-C as a facilitative declaration for availing the concessional rate and held that procedural failure by the purchasing dealer's side could not defeat the substantive benefit. On those facts, the assessee was held entitled to tax at 2% on the transaction, and the revenue was directed to give effect accordingly. en-us Tue, 25 Feb 2025 00:00:00 +0530 Mon, 03 Mar 2025 08:22:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766676 An admitted inter-State sale could not be denied concessional tax treatment merely because Form-C was not issued, where the omission was not attributable to the selling dealer and the transaction was otherwise established by admitted departmental materials. The Court treated Form-C as a facilitative declaration for availing the concessional rate and held that procedural failure by the purchasing dealer's side could not defeat the substantive benefit. On those facts, the assessee was held entitled to tax at 2% on the transaction, and the revenue was directed to give effect accordingly. Case-Laws VAT / Sales Tax Tue, 25 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766676