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2009 (3) TMI 926 - MADRAS HIGH COURTCentral sales tax (CST) demanded on inter-State sale of waste cotton effected by the members of the association over and above four per cent - Central sales tax was sought to be levied at 10 per cent on the cotton waste not covered by "C" forms - Held that:- In the light of the exemption granted under section 8(5) of the CST Act, which is not conditional, it is not open to the respondents to seek the submission of "C" forms as a condition precedent for availing of payment of CST at the rate of four per cent. Both the writ petitions stand allowed.
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