High Court struck down CST Rule of Kerala requiring production of additional docs to avail of exempt

CST & VAT : Rule 11B(2)(c) of Central Sales Tax (Kerala) Rules, 1957 requiring production of additional documents for availing of exemption from payment of tax on subsequent sale than documents prescribed under section 6(2) of Central Act is invalid and ultra vires being inconsistent with Central Sales Tax (Registration and Turnover) Rules, 1957