https://www.taxtmi.com/caselaws?id=795459 Concessional taxation for inter-State sales under the Central Sales Tax Act requires the selling dealer to furnish prescribed C Forms, making their production a mandatory condition for the reduced rate. The notes explain that partial acceptance of C Forms may reduce the corresponding demand, but transactions unsupported by the remaining forms do not qualify for concessional treatment. Where the outstanding forms remain unproduced for an extended period, further time for submission need not be granted, and no substantial question of law arises on those facts. en-us Thu, 09 Jul 2026 00:00:00 +0530 Thu, 23 Jul 2026 08:42:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795459 Concessional taxation for inter-State sales under the Central Sales Tax Act requires the selling dealer to furnish prescribed C Forms, making their production a mandatory condition for the reduced rate. The notes explain that partial acceptance of C Forms may reduce the corresponding demand, but transactions unsupported by the remaining forms do not qualify for concessional treatment. Where the outstanding forms remain unproduced for an extended period, further time for submission need not be granted, and no substantial question of law arises on those facts. Case-Laws VAT / Sales Tax Thu, 09 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795459