Denial of 'C' Forms Unjustified for Inter-State Sales if Goods Movement Specified in Lease Agreement u/s 3(a) CST Act.

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....Denial of ‘C’ Forms - Inter-state sale - If movement of goods is occasioned in the lease agreement and pre-conditions viz. registered dealer and goods mentioned in registration certificate are fulfilled, the said transaction is deemed to be an inter-state sale within the meaning of Section 3(a) of CST Act - 'C' Forms cannot be denied - HC....