https://www.taxtmi.com/caselaws?id=773049 The HC ruled in favor of the petitioner regarding Central Sales Tax liability on caustic soda supply to a corporation. The court held that sales qualified as subsequent inter-state sales under Section 6(2) of the Central Sales Tax Act, 1956, despite non-submission of Form 'C' and Form E-1 by the purchasing corporation. The assessing officer had not disputed that goods were procured from outside the state or questioned the inter-state nature of sales. Since the purchasing corporation was wound up and could not provide required forms, the court found it inequitable to deny tax benefits to the petitioner for circumstances beyond their control. The assessment treating sales as taxable due to missing forms was set aside, granting full Section 6(2) benefits to the petitioner. en-us Fri, 06 Jun 2025 00:00:00 +0530 Wed, 18 Jun 2025 09:04:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773049 The HC ruled in favor of the petitioner regarding Central Sales Tax liability on caustic soda supply to a corporation. The court held that sales qualified as subsequent inter-state sales under Section 6(2) of the Central Sales Tax Act, 1956, despite non-submission of Form 'C' and Form E-1 by the purchasing corporation. The assessing officer had not disputed that goods were procured from outside the state or questioned the inter-state nature of sales. Since the purchasing corporation was wound up and could not provide required forms, the court found it inequitable to deny tax benefits to the petitioner for circumstances beyond their control. The assessment treating sales as taxable due to missing forms was set aside, granting full Section 6(2) benefits to the petitioner. Case-Laws VAT / Sales Tax Fri, 06 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773049