https://www.taxtmi.com/caselaws?id=789873 Concessional tax treatment under the CST regime requires strict compliance with the obligation to furnish original C and F Forms within the prescribed time under Rule 12(1) of the CST Rules. As the assessee failed to produce the forms before the assessing authority, the first appellate authority, the Tribunal, or the Court, and they were absent from the record, the claim for concessional treatment could not be sustained. The rejection of the claim was upheld and the revision petition failed. en-us Thu, 26 Mar 2026 00:00:00 +0530 Thu, 16 Apr 2026 08:34:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789873 Concessional tax treatment under the CST regime requires strict compliance with the obligation to furnish original C and F Forms within the prescribed time under Rule 12(1) of the CST Rules. As the assessee failed to produce the forms before the assessing authority, the first appellate authority, the Tribunal, or the Court, and they were absent from the record, the claim for concessional treatment could not be sustained. The rejection of the claim was upheld and the revision petition failed. Case-Laws VAT / Sales Tax Thu, 26 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789873