Assessee would get exemption from CST even on non-submission of 'C' form if exemption was granted by

CST & VAT: Where assessee was granted exemption from payment of tax under Madhya Pradesh General Sales Tax Act and Central Sales Tax Act and Assessing Authority denied exemption under Central Act on plea that in respect of inter-State sales assessee did not submit 'C' form, assessee was eligible to get exemption, even though it did not submit 'C' form