https://www.taxtmi.com/caselaws?id=802274 Concessional central sales tax treatment requires strict compliance with the Form C declaration requirements under section 8 of the Central Sales Tax Act, 1956 and rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957. The prescribed procedure for a lost form provides for an indemnity bond and a duplicate declaration and applies where the original cannot be produced. Certified photocopies alone do not establish entitlement to the concessional rate if that procedure has not been followed. en-us Mon, 19 Oct 2026 00:00:00 +0530 Wed, 04 Nov 2026 08:42:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802274 Concessional central sales tax treatment requires strict compliance with the Form C declaration requirements under section 8 of the Central Sales Tax Act, 1956 and rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957. The prescribed procedure for a lost form provides for an indemnity bond and a duplicate declaration and applies where the original cannot be produced. Certified photocopies alone do not establish entitlement to the concessional rate if that procedure has not been followed. Case-Laws VAT / Sales Tax Mon, 19 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802274