Concessional rate of 2% entitled even if dealer unable to obtain Form-C declaration

N.P. Trading Company Vs Deputy Secretary (Calcutta High Court) Calcutta High Court held that petitioner is entitled to concessional rate of tax at the rate of 2% on inter-State sale even if petitioner was unable to obtain Form-C declaration. Thus, writ disposed of accordingly. Facts- The writ petitioner is the selling dealer having entered into a transaction with the 7th respondent for sale of Tendu Leaves. The sale is admittedly an inter-State sale as the commodity was sold from Chhattisgarh State. This aspect of the matter has not been disputed by the department at any point of time. Apart f...