2013 (4) TMI 691

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....kar, Deputy Advocate-General, Heard: Petitioner has filed this petition assailing the order dated 21st December,2010 passed by the revisional authority. Petitioner is a public limited company incorporated under the Companies Act. It was granted exemption in accordance with the tax exemption policy of the Government dated 06th October, 1994 in regard to payment of tax under MP GST Act, 195....

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....er- State transactions, but subsequently, it was found that the petitioner made the aforesaid inter-State transactions without submitting "C" Form hence, he was not entitled to the benefit in accordance with the amendment dated 13/5/2002 made in section 8(5) of Central Sales Tax Act. A circular was also issued on 10/6/2008 in this regard. Hence, the case of the petitioner was reopened, notice was ....