https://www.taxtmi.com/caselaws?id=793912 In the absence of C Forms, inter-State sales tax on moulds and dies had to be determined by reference to the Tamil Nadu VAT Act's charging structure. Section 8(2) of the CST Act applies the State rate where the sale is not covered by section 8(1), but the capital goods definition in section 2(11) of the Tamil Nadu VAT Act requires specified categories of goods and use within the State for manufacture, processing, packing or storing. As that in-State use requirement was not satisfied on the admitted facts, the goods could not be treated as capital goods. The residuary entry in Entry 69 of Part-C of the First Schedule applied, and the impugned order was upheld. en-us Fri, 19 Jun 2026 00:00:00 +0530 Fri, 26 Jun 2026 07:07:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793912 In the absence of C Forms, inter-State sales tax on moulds and dies had to be determined by reference to the Tamil Nadu VAT Act's charging structure. Section 8(2) of the CST Act applies the State rate where the sale is not covered by section 8(1), but the capital goods definition in section 2(11) of the Tamil Nadu VAT Act requires specified categories of goods and use within the State for manufacture, processing, packing or storing. As that in-State use requirement was not satisfied on the admitted facts, the goods could not be treated as capital goods. The residuary entry in Entry 69 of Part-C of the First Schedule applied, and the impugned order was upheld. Case-Laws VAT / Sales Tax Fri, 19 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793912