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Finance Act 2002 amends Central Sales Tax Act, removing State power to waive Form C requirement u/s 8(5).

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....Form C - Section 8(5) of Central Sales Tax Act, 1956 (CST Act) was amended by Finance Act,2002 with a view to withdraw the powers of the State Governments to waive the requirement of form 'C' specified u/s 8(4), so that compliance of Section 8(4) becomes mandatory.....

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