Dept. can't insist assessee to file forms online for inter-state sales under Puducherry VAT Act

CST & VAT: Central Sales Tax - Where assessee claimed concessional rate of tax/exemption from tax on inter-State sales/consignment sales effected during year, department's insistence that declaration in forms 'C' and 'F' should be uploaded through online in website is not in consonance with any of rules either under Central Sales Tax Rules or Puducherry Value Added Tax Rules