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Tax Adjustment on Paddy Purchases Requires Form 'C' for Inter-State Sales; State Law Applies Without It.

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Full Text of the Document

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....Adjust of tax paid on purchase of paddy with sales tax on sale of rice - In the absence of furnishing of a Form ‘C’, the conclusion would be that the sale is not an inter-State sale. - in respect of such sale, the State Law will apply. - HC....

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