Bombay High Court Allows Writ Petition in Part and Strikes Down Tender Condition Barring 'C' Form Sales as Violative of Article 14 — Holds Absolute Prohibition on Inter-State Sales Arbitrary. Condition that 'Normally' All Sales are Local Upheld, Leaving Tax Authorities to Determine Inter-State Character of Each Transaction With Reference to Sections 3 and 8 of Central Sales Tax Act, 1956.
22 Mar 2012The petitioner, a dealer from Rajasthan engaged in the business of electrical items and registered under the Central Sales Tax Act, 1956, challenged c...
