https://www.taxtmi.com/caselaws?id=469241 A selling dealer's duty under the Central Sales Tax framework is limited to verifying that the purchasing dealer is registered and that Form C contains the prescribed particulars; no broader duty of investigation arises. A later cancellation or asserted obsolescence of Form C does not, by itself, defeat concessional CST already earned for completed inter-State sales where the statutory requirements were met at the time of sale. Recovery under the Assam VAT scheme cannot proceed through demand notices issued before any lawful assessment or determination. On that basis, the notices were held unsustainable and quashed, and the dealer's concessional tax benefit for the relevant transactions was upheld. en-us Sat, 31 Aug 2024 00:00:00 +0530 Wed, 10 Jun 2026 13:11:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469241 A selling dealer's duty under the Central Sales Tax framework is limited to verifying that the purchasing dealer is registered and that Form C contains the prescribed particulars; no broader duty of investigation arises. A later cancellation or asserted obsolescence of Form C does not, by itself, defeat concessional CST already earned for completed inter-State sales where the statutory requirements were met at the time of sale. Recovery under the Assam VAT scheme cannot proceed through demand notices issued before any lawful assessment or determination. On that basis, the notices were held unsustainable and quashed, and the dealer's concessional tax benefit for the relevant transactions was upheld. Case-Laws VAT / Sales Tax Sat, 31 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469241