High Court Upholds Validity of Rule 11B(2)(c) in Central Sales Tax (Kerala) Rules, 1957 on Dealer Documentation Compliance.

Constitutional validity of Rule 11B(2)(c) of the Central Sales Tax (Kerala) Rules, 1957 - Interest sale sale - the dealer should produce documents, the details of some of which are already required to be specified in form E-I and E-II vide clause (4) thereof. - Validity upheld - HC .....

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