Inter-State Sales Exemption Upheld: Section 6(2) Prevails Despite Procedural Gaps in Tax Documentation

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....HC ruled that inter-State sales by petitioner to respondent qualify under Section 6(2) of Central Sales Tax Act, 1956. Despite non-submission of Form 'C' and Form E-1, the sales originated from outside-State purchases and were not disputed by tax authorities. The court held that mandatory Form 'C' requirements cannot be grounds for denying tax exemption when the inter-State sale's fundamental characteristics are established. The assessment order treating sales as non-exempt was set aside, and full tax benefits under Section 6(2) were granted to the petitioner for the specified transaction amount.....