https://www.taxtmi.com/caselaws?id=780331 Strict compliance with the C Form requirement under the Central Sales Tax Act was treated as a statutory precondition for claiming exemption or rebate under the sales tax policy. Because the prescribed declaration was not furnished within the required time, the dealer was held disentitled to the tax benefit. The writ court also found no reason to interfere with the assessment and revisional orders, noting that the assessment had already granted more remission than legally admissible and that the revisional approach was reasonable. Exemption provisions were construed strictly, and the authorities cited by the petitioner were distinguished on their facts. en-us Fri, 24 Oct 2025 00:00:00 +0530 Wed, 29 Oct 2025 08:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780331 Strict compliance with the C Form requirement under the Central Sales Tax Act was treated as a statutory precondition for claiming exemption or rebate under the sales tax policy. Because the prescribed declaration was not furnished within the required time, the dealer was held disentitled to the tax benefit. The writ court also found no reason to interfere with the assessment and revisional orders, noting that the assessment had already granted more remission than legally admissible and that the revisional approach was reasonable. Exemption provisions were construed strictly, and the authorities cited by the petitioner were distinguished on their facts. Case-Laws VAT / Sales Tax Fri, 24 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780331