Form C - Section 8(5) of Central Sales Tax Act, 1956 (CST Act) ...
Finance Act 2002 amends Central Sales Tax Act, removing State power to waive Form C requirement u/s 8(5).
December 31, 2018
Case Laws VAT and Sales Tax HC
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.
View Source