Excess CST paid on account of denial of Form ‘C’ is allowed as refund to buyer: GUJ HC

GST/EXCISEZ/ST/VAT : Where assessee, a manufacturer of cement, was registered under Central Sales Tax Act in State of Rajasthan and Competent Authority of State of Rajasthan wrongly refused to issue Form ‘C’ to assessee for purchase of diesel at concessional rate of 2 per cent and thereupon seller, who was located in Gujarat,GST/EXCISEZ/ST/VAT : Where assessee, a manufacturer of cement, was registered under Central Sales Tax Act in State of Rajasthan and Competent Authority of State of Rajasthan wrongly refused to issue Form ‘C’ to assessee for purchase of diesel at concessional rate of 2 per cent and thereupon seller, who was located in Gujarat,www.taxmann.com Latest Case LawsRead More

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