1987 (11) TMI 367

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..... ntral Sales Tax Act, 1956. It carries on business of inter-State trade in grains. For the Diwali years 1968-69, 1969-70 and 1970-71, it claimed exemption from sales tax in respect of subsequent sales, as contemplated by sub-section (2) of section 6 of the Central Sales Tax Act. In regard to some of these transactions, the petitioner produced only declaration in form No. E-I and not the declaration .....

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..... that the impugned orders, in so far as they refused exemption to the petitioner with regard to those transactions where neither declaration in form No. E-I, nor declaration in form No. C was produced, are correct and no exception can be taken. However, these orders with regard to such transactions where even though declaration in form No. E-I was produced, but declaration in form No. C was not pro .....

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