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2020 (5) TMI 710 - SCH - VAT and Sales TaxDenial of Issuance of statutory Form ‘C’ - inter-state purchases of goods - transit purchases under Section 3(b) of the Central Sales Tax Act, 1956 - second sale - Section 6(2) of the Central Sales Tax Act, 1956 to be read with Central Sales Tax (Registration and Turnover) Rules 1957 - it was held by High Court that In the facts of the present case, the transaction is covered by Section 3(b) and this petitioner is entitled to avail the benefit of concessional rate of tax provided under Section 6(2) of the Central Sales Tax Act, 1956. HELD THAT:- There are no requirement to interfere in this Special Leave Petition. The Special Leave Petition is dismissed accordingly.
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