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2020 (3) TMI 994 - HC - VAT and Sales TaxRejection C-Form - sale and purchase of building material i.e. Rori, Bajri, Sand etc. - C-Form rejected on the ground that single form was submitted for transaction of whole year 2008-09 - HELD THAT:- The Tribunal has correctly interpreted scheme of the Act and denied benefit of single C Form for the entire year. Tribunal has considered judgment of Calcutta High Court in the case of Cipla Ltd. [2013 (1) TMI 702 - CALCUTTA HIGH COURT] which is basis of present appeal - Calcutta High Court has dealt with question of form 'F' whereas present matter relates to form 'C' and provisions relating to both forms are not identical. Appeal dismissed.
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