https://www.taxtmi.com/caselaws?id=795459 Concessional taxation on inter-State sales under Section 8(1) of the Central Sales Tax Act requires the selling dealer to furnish prescribed C Forms under Section 8(4); submission of the declarations is a mandatory condition. Partial acceptance of C Forms may reduce the corresponding demand, but transactions unsupported by the remaining forms do not qualify for the concessional rate. High Court found that, after prolonged non-production of the outstanding forms, the assessee was not entitled to further time or concessional treatment for those transactions, and no substantial question of law arose. 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 on inter-State sales under Section 8(1) of the Central Sales Tax Act requires the selling dealer to furnish prescribed C Forms under Section 8(4); submission of the declarations is a mandatory condition. Partial acceptance of C Forms may reduce the corresponding demand, but transactions unsupported by the remaining forms do not qualify for the concessional rate. High Court found that, after prolonged non-production of the outstanding forms, the assessee was not entitled to further time or concessional treatment for those transactions, and no substantial question of law arose. Case-Laws VAT / Sales Tax Thu, 09 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795459