https://www.taxtmi.com/caselaws?id=789873 Concessional tax treatment for inter-State stock transfers depends on strict compliance with Rule 12(1) of the Central Sales Tax Rules, 1957, which requires production of original C and F Forms within the prescribed time. Where those statutory forms are not produced before the adjudicating authority, the first appellate authority, the Tribunal, or the Court, the concession cannot be claimed. The requirement is mandatory and must be construed strictly to prevent misuse and tax evasion. On that basis, the claim for concessional treatment was rejected and no relief was available. en-us Thu, 26 Mar 2026 00:00:00 +0530 Thu, 16 Apr 2026 08:34:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789873 Concessional tax treatment for inter-State stock transfers depends on strict compliance with Rule 12(1) of the Central Sales Tax Rules, 1957, which requires production of original C and F Forms within the prescribed time. Where those statutory forms are not produced before the adjudicating authority, the first appellate authority, the Tribunal, or the Court, the concession cannot be claimed. The requirement is mandatory and must be construed strictly to prevent misuse and tax evasion. On that basis, the claim for concessional treatment was rejected and no relief was available. Case-Laws VAT / Sales Tax Thu, 26 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789873