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Gauhati HC Quashes Assam Circular Denying ‘C’ Form Concessional Tax
Case Law Details
- Case Name
- Vijay Nirman Co. Pvt. Ltd Vs State of Assam And 3 Ors. (Gauhati High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Guwahati High Court
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Vijay Nirman Co. Pvt. Ltd Vs State of Assam And 3 Ors. (Gauhati High Court)
In a case brought before the Gauhati High Court, the court quashed a Central Sales Tax (CST) demand against Vijay Nirman Co. Pvt. Ltd., ruling that the demand was based on a previously invalidated circular. The petition, Vijay Nirman Co. Pvt. Ltd. vs. State of Assam, challenged a demand from Indian Oil Corporation Ltd. (IOCL), which denied the company the concessional tax rate on the sale of certain goods by refusing to issue a statutory ‘C’ Form. This denial was a direct consequence of Circular No. 7/2017,...
