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VAT - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Concessional benefit of tax / CST - purchase of High Speed ...


High Court Quashes Circular; Allows 'C' Forms for Concessional Tax on Inter-State Purchases of Six Commodities, Including Diesel.

December 10, 2020

Case Laws     VAT and Sales Tax     HC

Concessional benefit of tax / CST - purchase of High Speed Diesel - The Appellant State and the Revenue Authorities are directed not to restrict the use of 'C' Forms for the inter-State purchases of six commodities by the Respondent/Assessees and other registered Dealers at concessional rate of tax and they are further directed to permit Online downloading of such Declaration in 'C' Forms to such Dealers. The Circular letter of the Commissioner dated 31.5.2018 stands quashed and set aside - HC

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